Goca, I. G. P. A. W., Sudiyani, N. N., Herlambang, P. G. D., Wati, L. A. S., & Argiatna, K. E. (2026). Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs. Jurnal Akuntansi, Keuangan, Dan Manajemen, 7(2), 123–137. https://doi.org/10.35912/jakman.v7i2.5406