Manurung, Fenni, Nela Safelia, and Riski Hernando. “The Influence of Village Apparatus Competence and the Use of Information Technology on the Accountability of Village Fund Management With the Internal Control System As an Intervening Variable”. Journal of Management : Small and Medium Enterprises (SMEs) 19, no. 3 (November 11, 2026): 2569-2585. Accessed November 13, 2026. https://ejurnal.undana.ac.id/index.php/JEM/article/view/20245.