Yan Noviar, Abdul Kohar. (2023). Implementation of SAK ETAP in the Financial Reports of Village-Owned Enterprises (BUMDes) Makmur Anugerah Lestari Sukamakmur Village, Ciomas District, Bogor Regency. Genius Repository, 25, 51–58. Retrieved from https://geniusrepo.net/index.php/1/article/view/129