Nasutio, M. H., & Martin, M. (2023). Internal Control System in Moderating the Understanding of Accounting and The Application of Accounting Information Systems on the Quality of Village Government Financial Statements in Deli Serdang District. ProBisnis : Jurnal Manajemen, 14(6), 737–746. https://doi.org/10.62398/probis.v14i6.425