Hutagalung, Marlina Irene, Rosidi Rosidi, and Lilik Purwanti. 2025. “Studi Fenomenologi: Peran Operator Dalam Penyusunan Laporan Keuangan Berbasis SAKTI”. Owner : Riset Dan Jurnal Akuntansi 9 (1):026-040. https://doi.org/10.33395/owner.v9i1.2432.