Sopanah, Ana, Harnovinsah Harnovinsah, Indana Jamila Novianti, and Kusila Meyrin Rossalia. “Invisible But Valuable: Unveiling the Accounting Potential from Malang City As a Communal Intangible Asset”. AKRUAL: Jurnal Akuntansi 16, no. 1 (October 26, 2024): 147–162. Accessed July 26, 2025. https://journal.unesa.ac.id/index.php/aj/article/view/44602.