[1]
W. T. I. P. Putri, Wayan Eny Mariani, and Ni Nengah Lasmini, “The Construction of Accounting Meaning in the Preparation of Financial Statements Based on SAK EMKM Among MSME Operators at Sukawati Market: A Phenomenological Study”, JCPA, vol. 4, no. 02, pp. 1620–1629, Jul. 2026.