Arif, A., Rahma, T.I.F. and Hermain, H. 2026. Analysis of the readiness of tempe UMKM UD. Bismillah in implementing fixed financial accounting standards in Delitua District. Economic: Journal Economic and Business. 5, 1 (Jan. 2026), 96–105. DOI:https://doi.org/10.56495/ejeb.v5i1.1468.