Sentosa, Yelsa Yunianti, and Nur Habiba Rachmi. “Eksplorasi Makna Sosial SAK EMKM Oleh Pelaku UMKM Kabupaten Gresik Melalui Teori Konstruktivisme”. Journal of Economics, Business, Accounting and Management 3, no. 1 (May 31, 2025): 41–56. Accessed August 10, 2026. https://www.kurniajurnal.com/index.php/jebam/article/view/400.