Engkol, Nikita Fanesa, Jenny N. Kaligis, and Jaqueline E.M. Tangkau. 2025. “IMPLEMENTATION OF ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) IN MSMEs IN MINAHASA REGENCY (STUDY OF MSME LINKA PHOTOCOPY & DIGITAL PRINTING TATAARAN PATAR)”. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi 3 (4):87-95. http://jekma.feb-unima.com/index.php/jekma/article/view/233.