Mongdong, Imelda M.M., and Jones X. Pontoh. “IMPLEMENTATION OF EMKM SAK IN PREPARATION OF MICRO BUSINESS FINANCIAL REPORTS (CASE STUDY ON UMKM COFFEE SHOP ENCOUNTER COFFEE X EATERY TOMOHON)”. Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi 2, no. 3 (September 30, 2024): 148–157. Accessed April 19, 2026. http://jekma.feb-unima.com/index.php/jekma/article/view/136.