Hidayat, S. F., A. S. Yuniawai, and Apiatno. “The Influence of Village Apparatus Competence on Quality of Village Financial Reports In Tanjungmedar District, Sumedang Regency”. Journal of Business, Accounting and Finance, vol. 2, no. 2, Oct. 2020, doi:10.33481/jobaf.v2i2.179.