TARIGAN, Wico J; SARAGIH, Liharman; SINAGA, Mahaitin H. Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency. Jurnal Ilmiah Accusi, [S. l.], v. 7, n. 2, p. 382–394, 2025. DOI: 10.36985/sfqpgm37. Disponível em: https://jurnal.usi.ac.id/index.php/jia/article/view/2031. Acesso em: 7 dec. 2025.