Evinita, L. L., F. O. Moroki, and V. V. Pangajouw. “Financial Statements of Micro, Small and Medium Enterprises (MSMEs) Based on SAK Indonesia for EMKM”. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, vol. 20, no. 1, Apr. 2025, pp. 184-95, doi:10.32832/neraca.v20i1.18816.