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Hidayat, S.F., Yuniawai, A.S. and Apiatno 2020. The Influence of Village Apparatus Competence on Quality of Village Financial Reports In Tanjungmedar District, Sumedang Regency. Journal of Business, Accounting and Finance. 2, 2 (Oct. 2020). DOI:https://doi.org/10.33481/jobaf.v2i2.179.