Widianto, Andri, Nurul Mahmudah, and Destiana Artanti. 2026. “Community Participation As a Moderating: Effect of Village Officials’ Competence on Fund Accountability”. Studi Akuntansi, Keuangan, Dan Manajemen 5 (4):127-41. https://doi.org/10.35912/sakman.v5i4.6295.