Moroki, F. O., Evinita, L. L., & Salma Korompi, R. I. (2025). 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(1), 196–211. https://doi.org/10.32832/neraca.v20i1.18818