Anshari M, Yantiana N, Haryono H, Rusliyawati R, Astarani J. The Impact of ARKAS Implementation on BOS Fund Reporting in Elementary Schools in Sanggau Regency. Poltanesa [Internet]. 2025 Jun. 5 [cited 2025 Jun. 7];26(1). Available from: https://e-journal.politanisamarinda.ac.id/index.php/tanesa/article/view/3350