Sopanah, A. et al. 2024. Invisible but Valuable: Unveiling the Accounting Potential from Malang City as a Communal Intangible Asset. AKRUAL: Jurnal Akuntansi. 16, 1 (Oct. 2024), 147–162. DOI:https://doi.org/10.26740/jaj.v16n1.p147-162.