Arif, A., T. I. F. Rahma, and H. Hermain. “Analysis of the Readiness of Tempe UMKM UD. Bismillah in Implementing Fixed Financial Accounting Standards in Delitua District”. Economic: Journal Economic and Business, vol. 5, no. 1, Jan. 2026, pp. 96-105, doi:10.56495/ejeb.v5i1.1468.