Hia, Y. D., S. A. Mendrofa, O. Halawa, and F. Hulu. “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, vol. 16, no. 5, Oct. 2025, pp. 1214-22, https://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/1143.