Edowar Azas Saputra, Mujahid Yunus, & 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), 148-176. https://doi.org/10.56338/jsm.v12i3.9648