Husaen, Ade. “Influence of Competence, Transparency and Accountability on Income and Expenditure Budget Management Village (APBDes)”. Entrepreneurship and Small Business Research 1, no. 1 (March 20, 2022): 20–24. Accessed September 12, 2026. https://www.ecsis.org/index.php/esber/article/view/18.