Profit and Loss Allocation in Partnerships: An Analysis of Concepts, Methods, and Practical Implementation in Accounting. ALMABA : Indonesian Journal of Economics and Management, [S. l.], v. 2, n. 1, p. 82–85, 2026. Disponível em: https://journal.almaba.org/index.php/JEM/article/view/14. Acesso em: 27 jun. 2026.