Rahma AMA. HAMBATAN IMPLEMENTASI SAK EMKM PADA PELAPORAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES). landjournal [Internet]. 2026Jul.31 [cited 2026Aug.1];7(2):482-99. Available from: https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/4841