“The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency”. Jurnal Manajemen Bisnis 11, no. 2 (July 15, 2024): 713–729. Accessed August 27, 2025. https://jurnal.fe.umi.ac.id/index.php/JMB/article/view/805.