Uny, Y. (2026) “Analysis of the Implementation of SAK EMKM in the Preparation of MSME Financial Statements (A Case Study of Warung Makan Sinar Minahasa)”, Jurnal Ekonomi, Kependidikan, Manajemen, dan Akuntansi, 4(2), pp. 116–123. Available at: https://jekma.feb-unima.com/index.php/jekma/article/view/286 (Accessed: 12 November 2026).