Rita J D Atawarman, Natalie Jessica Rubak, Natalia H.Tatuhey, and Erika Kili-Kili, “THE EFFECT OF BUDGETARY DECENTRALIZATION (DECENTRALIZATION CUTS) AND THE EFFECTIVENESS OF THE INTERNAL CONTROL SYSTEM ON THE QUALITY OF ACCOUNTABILITY OF THE COOPERATIVE SERVICE’S FINANCIAL REPORTS”, MICJO, vol. 3, no. 1, pp. 8–18, Jan. 2026.