SIREGAR, S. A. R.; IRFAN; SARI, E. N. The Influence Of Village Apparatus Competency And Accountability On Village Financial Performance With Government Internal Control System (SPIP) As A Moderating Variable (Study In Villages In Biru-Blue District Deli Serdang District) . Jurnal Ekonomi, [S. l.], v. 12, n. 3, p. 707–719, 2023. Disponível em: https://www.ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/2473. Acesso em: 21 apr. 2026.