MIRAZA, Chairanisa Natasha; CUT DARMAWATI; ABDUL MALIK FAJRI; RIANTARI MAHARANI; KHAIRULLAH, Aulia. APPLYING THE DIFFUSION OF INNOVATION THEORY TO ADDRESS THE CHALLENGES OF IMPLEMENTING PSAK 55 IN RURAL BANKS. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S. l.], v. 9, n. 1, p. 114–123, 2025. DOI: 10.30871/jama.v9i1.9463. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/9463. Acesso em: 14 sep. 2026.