Widiyati, D. and Sinaga, Y. L. (2025) “SAK ETAP and Village-Owned Enterprises (BUMDes) in Java: A Systematic Literature Review”, Kompartemen : Jurnal Ilmiah Akuntansi, 23(2), pp. 237 – 251. doi: 10.30595/kompartemen.v23i2.27632.