Goca, I. G. P. A. W., Sudiyani, N. N., Herlambang, P. G. D., Wati, L. A. S. and 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), pp. 123–137. doi: 10.35912/jakman.v7i2.5406.