SUCIATNO, S.; BUCHORI, D. PENGUATAN HUKUM PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) SSE-KABUPATEN BERAU. ACCOUNTIA JOURNAL (Accounting Trusted, Inspiring, Authentic Journal), [S. l.], v. 8, n. 02, p. 123–130, 2025. DOI: 10.35915/accountia.v8i02.922. Disponível em: https://www.jurnal-umberau.com/index.php/accountia/article/view/922. Acesso em: 17 apr. 2026.