SETIAWAN, Devia Adinda; KOMARA, Acep; SALTA, Salta. Peran Moderasi Sistem Pengendalian Internal pada Akuntabilitas Keuangan BUMDes . EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, [S. l.], v. 5, n. 5, p. 8563–8581, 2026. DOI: 10.56799/ekoma.v5i5.19872. Disponível em: https://al-haramjournal.co.id/EKOMA/article/view/19872. Acesso em: 13 aug. 2026.