Situmorang, Resvina, Marianus Hendrilensio Sanga, and Skolastika Ananda Queen Sogen. “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 13, no. 04 (December 30, 2024): 1357–1369. Accessed May 20, 2026. https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/6047.