Hia, Y. D., Mendrofa, S. A., Halawa, O. and Hulu, F. (2025) “Analysis of the Factors of Delay in the Delivery of Village Fund Accountability Report in the Department of Community and Village Empowerment (PMD) Gunungsitoli City”, ProBisnis : Jurnal Manajemen, 16(5), pp. 1214–1222. Available at: https://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/1143 (Accessed: 25 March 2026).