[1]
Y. D. Hia, S. A. Mendrofa, O. Halawa, and F. Hulu, “Analysis of the Factors of Delay in the Delivery of Village Fund Accountability Report in the Department of Community and Village Empowerment (PMD) Gunungsitoli City”, ProBisnis , vol. 16, no. 5, pp. 1214–1222, Oct. 2025.