Putri, W. T. I. P., Wayan Eny Mariani, & Ni Nengah Lasmini. (2026). The Construction of Accounting Meaning in the Preparation of Financial Statements Based on SAK EMKM Among MSME Operators at Sukawati Market: A Phenomenological Study. Journal of Creative Power and Ambition (JCPA), 4(2), 1620–1629. https://doi.org/10.70610/jcpa.1782