Sandriani, Sarwani, and Kadir. “The Influence of Internal Control Systems, Apparatus Competence, Moral-Ity, Transparency, and Accountability on Fraud Prevention in Village Fi-Nancial Management”. Law and Economics, vol. 20, no. 2, June 2026, pp. 147-52, doi:10.35335/laweco.v20i2.308.