Suhartini, Ade, Budiman Budiman, Decky Hendarsyah, and Muhammad Fadhil Junery. “Internal Control System, Transparency, and Village Financial Management Accountability: Evidence From One Village in Indonesia”. Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2, no. 4 (November 28, 2025): 01–18. Accessed January 31, 2026. https://ejournal.areai.or.id/index.php/JIEAP/article/view/1604.