TAMBING, I.; KAWULUR, A. F.; KANTOHE, M. Preparation of Financial Statements Based on SAK-EMKM in Micro, Small and Medium Enterprises (UMKM) Ekky Store in North Toraja Regency. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 2, p. 330–337, 2025. DOI: 10.32832/neraca.v20i2.18524. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/18524. Acesso em: 5 dec. 2025.