Sukma, N.M., Kesuma, N.T. and Sembiring, S.M.R. 2026. Akuntabilitas Dana Desa dalam Perspektif Transparansi, Kapasitas Aparatur, dan Tata Kelola. Journal of Innovative and Creativity (Joecy). 6, 1 (Feb. 2026), 10807–10815. DOI:https://doi.org/10.31004/joecy.v6i1.7368.