Virginia, W., Aswira, R. and Risna, R. 2025. Maturity Level and Competence of Village Apparatus in Readiness to Implement Digital Accounting Information Systems. Agregat: Jurnal Ekonomi dan Bisnis. 9, 2 (Sep. 2025), 148–159. DOI:https://doi.org/10.22236/agregat_vol9.i2/20885.