Putra, I Putu Deddy Samtika, I Putu Fery Karyada, Ni Komang Sumadi, I Wayan Budi Satria, and Rai Dwi Andayani W. 2026. “Degree of Sustainability Maturity SME’s Based on Demographic and Spirituality ”. Jurnal Akuntansi AKUNESA 14 (02):220-29. https://doi.org/10.26740/akunesa.v14n02.p220-229.