SEPTIAN SULISTIAWAN; MATTOASI; LUKMAN PAKAYA. Analisis Penerapan Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Keuangan Desa di Desa Sidorukun Kecamatan Randangan. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 5, p. 3510–3526, 2024. DOI: 10.47467/elmal.v5i5.1630. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/1630. Acesso em: 31 may. 2026.