Fitriani, T.; Budiman , B.; Paranoan , D. B.; Jumansyah , J. Analysis of Internal and External Factors Affecting the Performance of Village-Owned Enterprises (BUMDes): A Case Study of BUMDes Tungkap Jaya in Saka Village, East Kutai Regency. GRMILF 2026, 6, 1719-1731.