GOCA, I. G. P. A. W.; SUDIYANI, N. N.; HERLAMBANG, P. G. D.; WATI, L. A. S.; ARGIATNA, K. E. Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs. Jurnal Akuntansi, Keuangan, dan Manajemen, [S. l.], v. 7, n. 2, p. 123–137, 2026. DOI: 10.35912/jakman.v7i2.5406. Disponível em: https://penerbitgoodwood.com/index.php/Jakman/article/view/5406. Acesso em: 11 may. 2026.