Virginia, Winda, Resfika Aswira, and Risna Risna. “Maturity Level and Competence of Village Apparatus in Readiness to Implement Digital Accounting Information Systems”. Agregat: Jurnal Ekonomi dan Bisnis 9, no. 2 (September 30, 2025): 148–159. Accessed December 5, 2025. https://journal.uhamka.ac.id/index.php/agregat/article/view/20885.