Jayus Amirullah Parera and Adiati Trihastuti (2025) “Application of Financial Reporting Based on SAK EMKM in Micro Enterprises : A Case Study of Catfish Farming ‘Barokah’ in Sugih Waras, Indonesia”, Global Economics: International Journal of Economic, Social and Development Sciences, 2(2), pp. 47–51. doi: 10.70062/globaleconomics.v2i2.264.