SIMANJUNTAK, Arthur et al. SAK EMKM-based financial statement preparation assistance and capacity building for BUMDes Administrators in Samosir Regency. Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang, [S. l.], v. 11, n. 2, 2026. DOI: 10.26905/abdimas.v11i2.17356. Disponível em: https://jurnal.unmer.ac.id/index.php/jpkm/article/view/17356. Acesso em: 8 oct. 2026.