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Hilmi Hilmi

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Open access Aug 2026

Village Fund Accounting Practices within Power Relations and Local Governance

Public sector accounting plays a central role in promoting accountability and transparency in local governance. However, existing studies on village fund accounting have predominantly emphasized regulatory compliance while overlooking the influence of power relations and governance dynamics. This study aims to examine...

Ikhyanuddin Ikhyanuddin, M. Haykal, Murhaban Murhaban et al. · 0 citations

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