Moses
Exodus 40:19ESV·traditional attribution

And he spread the tent over the tabernacle and put the covering of the tent over it, as the LORD had commanded Moses.

Matthew Henry Presbyterian @wholebiblehenry

When the tabernacle and the furniture of it were prepared, they did not put off the rearing of it till they came to Canaan, though they now hoped to be there very shortly; but, in obedience to the will of God, they set it up in the midst of their camp, while they were in the wilderness.

Commenting on Exodus 40:16-33

John Gill Reformed Baptist @doctorgill

And he brought the ark into the tabernacle,.... Into that part of it called the holy of holies: and set up the vail of the covering, and covered the ark of the testimony; the vail which divided between the and most holy place, and so kept out of sight the ark of the testimony within, from being seen by any, even by the priests in...

Adam Clarke Methodist @methodicalclarke

He spread abroad the tent over the tabernacle - By the tent, in this and several other places, we are to understand the coverings made of rams' skins, goats' hair, etc., which were thrown over the building; for the tabernacle had no other kind of roof.