Judijanto, L., N. Puspitasari, and D. A. Suryaningrum. “Development of Accounting Concepts to Overcome the Economic Crisis: A Case Study of the Indonesian Tourism Industry During the COVID-19 Pandemic”. West Science Accounting and Finance, vol. 2, no. 01, Mar. 2024, pp. 41-49, doi:10.58812/wsaf.v2i01.714.