Tarigan, W. J.; Saragih, L.; Sinaga, M. H. Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency. JIA 2025, 7 (2), 382-394. https://doi.org/10.36985/sfqpgm37.