Budiasni, N. W. N., and N. N. S. Indrayani. “The Impact of Accountability and Transparency on Financial Management: The Role of Internal Control Systems As a Moderating Variable at the Buleleng Regency Social Service”. INVEST : Jurnal Inovasi Bisnis Dan Akuntansi, vol. 5, no. 2, Nov. 2024, pp. 455-64, doi:10.55583/invest.v5i2.962.