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Santi Putri Laksmi, Putu, & I Ketut Sujana.
" Pengaruh Kompetensi SDM, Moralitas dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Dalam Pengelolaan Keuangan Desa." <em>E-Jurnal Akuntansi</em> [Online], 26.3 (2019): 2155 - 2182. Web. 19 Jul. 2025