Optimization of Digital Accounting Transformation in Village-Owned Enterprises Using a Value Chain Perspective for Good Village Governance. AKUMULASI: Indonesian Journal of Applied Accounting and Finance, [S. l.], v. 4, n. 2, p. 122–133, 2025. DOI: 10.20961/akumulasi.v4i2.3155. Disponível em: https://journal.uns.ac.id/index.php/akumulasi/article/view/3155. Acesso em: 8 apr. 2026.