Saragih JL, Napitu YT. COMPETENCY ANALYSIS, INTERNAL CONTROL SYSTEM AND VILLAGE GOVERNMENT ACCOUNTABILITY IN MANAGING VILLAGE FUND ALLOCATION : (Case Study in Simanindo District). JRAK [Internet]. 2023 Aug. 29 [cited 2026 Sep. 4];9(2):262-73. Available from: https://ejournal.ust.ac.id/JRAK/article/view/2983