SITUMORANG, R.; SANGA, M. H.; SOGEN, S. A. Q. The Influence Of Competence And Accounting Information System On The Quality Of Bumdes Financial Report In West Kupang: The Role Of Governance As A Moderating Variable. Jurnal Ekonomi, [S. l.], v. 13, n. 04, p. 1357–1369, 2024. Disponível em: https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/6047. Acesso em: 20 may. 2026.