Femi Nurul Atipah, Sri Rahayu, Muhammad Gowon. The Influence of Village Apparatus Capabilities and Village Financial System Implementation on Village Financial Management Accountability with the Internal Control System as a Moderating Variable in Nalo Tantan District, Merangin Regency. FJMR [Internet]. 2024 Jul. 2 [cited 2026 Apr. 21];3(6):1963-76. Available from: https://journal.formosapublisher.org/index.php/fjmr/article/view/9454