Asniyar, Husriah, and Wilda fatmala. “Factors Affecting the Financial Performance of Village-Owned Enterprises (BUMDes)”. International Journal of Multidisciplinary Learners, vol. 1, no. 1, Oct. 2024, pp. 182-9, https://ejournal.poltekbaubau.ac.id/index.php/ijml/article/view/838.