Simanjuntak A, Mesakh J, Purba DHP, Napitupulu MA, Simanjuntak RMP, Sipayung TD, et al. SAK EMKM-based financial statement preparation assistance and capacity building for BUMDes Administrators in Samosir Regency. ABDIMAS J. Pengabdi. Masy. Univ. Merdeka Malang [Internet]. 2026 Aug. 30 [cited 2026 Oct. 8];11(2). Available from: https://jurnal.unmer.ac.id/index.php/jpkm/article/view/17356