Maradesa, M. V.; Tinangon, J. J. .; Kapojos, P. M. . Analysis of Financial Management of Village-Owned Enterprises (BUMDes) Based on Government Regulation Number 11 of 2021 (Case Study in Niampak Village, Beo Selatan District, Talaud Islands Regency). FJST 2025, 4, 189-208.