PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK EMKM : STUDI KASUS PADA UMKM DELLI TOMOHON. Jurnal Akuntansi Manado (JAIM), [S. l.], v. 1, n. 3, p. 35 44, 2021. DOI: 10.53682/jaim.v1i3.626. Disponível em: https://ejurnal.unima.ac.id/index.php/jaim/article/view/626. Acesso em: 25 dec. 2025.