Kusumawati , L. (2026) “Analysis of the Implementation of Financial Accounting in the Village-Owned Enterprise (BUMK) Toray, Sota District, Merauke Regency”, Journal of Financial Analysis, 1(1), pp. 29–38. Available at: https://journal.papsel.org/index.php/JFA/article/view/260 (Accessed: 5 July 2026).