WIDIYATI, Dian; SINAGA, Yoshe Lawrin. SAK ETAP and Village-Owned Enterprises (BUMDes) in Java: A Systematic Literature Review. Kompartemen : Jurnal Ilmiah Akuntansi, [S. l.], v. 23, n. 2, p. 237 – 251, 2025. DOI: 10.30595/kompartemen.v23i2.27632. Disponível em: http://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/27632. Acesso em: 8 jul. 2026.