Ruliana, Ruliana, et al. “Analysis of Application of Accounting Systems and Procedures In Village Fund Management (Case Study of Sukaramai Village, Kec.Sei Balai of Batu Bara Regency)”. Journal of Management, Economic, and Accounting, vol. 2, no. 2, Aug. 2023, pp. 265–274, doi:10.37676/jmea.v2i2.185.