Profit and Loss Allocation in Partnerships: An Analysis of Concepts, Methods, and Practical Implementation in Accounting. Indonesian Journal of Economics and Management, [S. l.], v. 2, n. 1, p. 26–29, 2026. Disponível em: https://journal.almaba.org/index.php/JEM/article/view/14. Acesso em: 2 sep. 2026.