Moroki, Florence Olivia, Lenny Leorina Evinita, and Rizky Ismail Salma Korompi. “Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District”. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 20, no. 1 (April 5, 2025): 196–211. Accessed February 12, 2026. http://150.107.142.43/index.php/neraca/article/view/18818.