Yan Noviar, Abdul Kohar, “Implementation of SAK ETAP in the Financial Reports of Village-Owned Enterprises (BUMDes) Makmur Anugerah Lestari Sukamakmur Village, Ciomas District, Bogor Regency”, Euro. J.His.Geo. Eco., vol. 25, pp. 51–58, Oct. 2023.