MOTTO, Agita; ILAT, Ventje; KALALO, Meyli. PENERAPAN ACCRUAL BASIS PADA PELAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP DI KOPERASI KARYAWAN PT. BANK SULUT. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 12, n. 2, 2017. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/18618. Acesso em: 14 jan. 2026.