Eliza M. R. Sumual, Tinneke E. M. Sumual, and Olifia Y. Tala. 2023. “IMPLEMENTATION OF SAK EMKM PROFIT AND LOSS REPORTS IN CV. ARSA TONDANO”. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi 1 (3):48-55. http://jekma.feb-unima.com/index.php/jekma/article/view/34.