RITA J D ATARWAMAN; YOSEFA.RERESI; INKANA DEWANTI BANEA; PERMATA SARY LAUSIRY. TTHE INFLUENCE OF VILLAGE OFFICIAL COMPETENCE ON THE IMPLEMENTATION OF VILLAGE FINANCIAL ACCOUNTING STANDARDS (SAKD): A CONTINGENCY STUDY IN POKA VILLAGE. Multidisciplinary Indonesian Center Journal (MICJO), [S. l.], v. 3, n. 1, p. 67–72, 2026. DOI: 10.62567/micjo.v3i1.1961. Disponível em: https://e-jurnal.jurnalcenter.com/index.php/micjo/article/view/1961. Acesso em: 18 jan. 2026.