Sistem Akuntansi Peminjaman Dana Bergulir pada BUMDesma “Bumi Artha Mandiri LKD” - Anita Marya (Asosiasi Riset Ekonomi dan Akuntansi Indonesia, 2026)
The Village-Owned Enterprise (BUMDesma) plays an important role in empowering the local community's economy. BUMDesma