Anshari, M., Yantiana, N., Haryono, H., Rusliyawati, R., & Astarani, J. (2025). The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency. Buletin Poltanesa, 26(1). https://doi.org/10.51967/tanesa.v26i1.3350