RAHMA, A. M. A. HAMBATAN IMPLEMENTASI SAK EMKM PADA PELAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES). LAND JOURNAL, [S. l.], v. 7, n. 2, p. 482-499, 2026. DOI: 10.47491/landjournal.v7i2.4841. Disponível em: https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/4841. Acesso em: 1 aug. 2026.