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Hashim Musa (1997), Epigrafi Melayu: Sejarah Sistem Tulisan dalam Bahasa Melayu (Malay epigraphy: A history of writing systems in Malay language), Dewan Bahasa dan Pustaka, ISBN 978-9-8362-5729-1; Ismail Dahaman (2007), Ejaan Rumi Sepanjang Zaman (Complete history of Rumi spellings), Dewan Bahasa dan Pustaka, ISBN 978-9-8362-9278-0
Aside from SOEs, there are also provincially- or municipally-owned corporations, locally known as Badan Usaha Milik Daerah (BUMD). The primary difference between BUMNs and BUMDs is the ownership of the enterprise, whereas BUMNs are controlled by the Ministry of State Owned Enterprise while BUMDs are directly controlled by the local government.