JONI, J.; MANAROINSONG, J. ANALISIS SISTEM PELAPORAN KEUANGAN SESUAI SAK EMKM PADA UMKM DE HARVEST TOMOHON. Jurnal Akuntansi Manado (JAIM), [S. l.], p. 149–156, 2023. DOI: 10.53682/jaim.vi.4248. Disponível em: https://jurnal.unima.cc/index.php/jaim/article/view/4248. Acesso em: 12 feb. 2026.