“Implementation of SAK ETAP in the Financial Reports of Village-Owned Enterprises (BUMDes) Makmur Anugerah Lestari Sukamakmur Village, Ciomas District, Bogor Regency” (2023) Genius Repository, 25, pp. 51–58. Available at: https://geniusrepo.net/index.php/1/article/view/129 (Accessed: 2 August 2025).