Kusumawati , Laela. “Analysis of the Implementation of Financial Accounting in the Village-Owned Enterprise (BUMK) Toray, Sota District, Merauke Regency”. Journal of Financial Analysis 1, no. 1 (January 26, 2026): 29–38. Accessed July 5, 2026. https://journal.papsel.org/index.php/JFA/article/view/260.