Pengaruh Penerapan SAK EMKM, Pengelolaan Arus Kas, Dan Implementasi Nilai Tri Hita Karana Terhadap Kinerja Keuangan Umkm Pariwisata Di Kabupaten Buleleng. Management Studies and Entrepreneurship Journal (MSEJ), [S. l.], v. 7, n. 5, p. 889–897, 2026. DOI: 10.37385/9v13w717. Disponível em: https://journal.yrpipku.com/index.php/msej/article/view/11306. Acesso em: 1 jun. 2026.