DEVI MAYA SOFA; MANUEL ARISTO SURBAKTI; PETRUS FRAIDYLEGIF PUTRA DJATU. Implementasi SAK EMKM Pada Usaha Pengolahan Hasil Laut Pesisir Pantai Kota Surabaya . JURASIMA, [S. l.], v. 4, n. 1, p. 27–31, 2026. DOI: 10.33478/jurasima.v4i1.87. Disponível em: https://journal-feb.utssurabaya.ac.id/index.php/JURASIMA/article/view/87. Acesso em: 4 jun. 2026.