MOROKI, Florence Olivia; EVINITA, Lenny Leorina; SALMA KOROMPI, Rizky Ismail. Analysis of the Implementation of SAK EMKM in the Café Roxx Area MSMES in South Tondano District. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 20, n. 1, p. 196–211, 2025. DOI: 10.32832/neraca.v20i1.18818. Disponível em: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/18818. Acesso em: 2 nov. 2026.