Dahlan, Lukman, Rahayu Alkam, and Soelchan Arief Effendi. “The Existence of CSR Practices in MSMEs: A Study of Traditional Fishermen”. Amkop Management Accounting Review 5, no. 1 (June 9, 2025): 274–285. Accessed October 11, 2026. https://ojs.vifada.id/index.php/amar/article/view/2456.