Strengthening inclusive entrepreneurship: Excel-based COGS literacy for special needs educators. Community Empowerment, [S. l.], v. 11, n. 1, p. 45–54, 2026. DOI: 10.31603/ce.15168. Disponível em: https://coba.unimma.ac.id/ce/article/view/15168. Acesso em: 30 sep. 2026.