Edowar Azas Saputra, Mujahid Yunus and Abdul Samad 2025. Analysis of the Implementation of Village Fund Disbursement Information System by Village Financial Management Apparatus in Penajam Paser Utara Regency. Jurnal Sinar Manajemen. 12, 3 (Nov. 2025), 148-176. DOI:https://doi.org/10.56338/jsm.v12i3.9648.