HAKIKI, Moh. Saiful; ADINUGROHO, Mukhtar; FAJARIANSYAH, Muhammad Dwi; SAFIQ, Moh. Nur. Empowering Local Communities: Promoting Financial Management in Village-Owned Enterprises (BUM Desa) for Sustainable Tourism Development. Indonesia Berdaya, [S. l.], v. 4, n. 4, p. 1501–1516, 2023. DOI: 10.47679/ib.2023593. Disponível em: https://ukinstitute.org/journals/ib/article/view/4427. Acesso em: 27 jun. 2026.