Rochmaniah, Isnaini, and Imelda Dian Rahmawati. “: Meningkatkan Manajemen Keuangan Pedesaan: Peran Moderasi Sistem Pengendalian Internal Di Era Tata Kelola Digital”. Academia Open 9, no. 2 (September 29, 2023): 10.21070/acopen.9.2024.5671. Accessed December 8, 2025. https://acopen.umsida.ac.id/index.php/acopen/article/view/5671.