Utami, Budi Barata Kusuma, and Rusdianto Rusdianto. 2023. “FINANCIAL GOVERNANCE AND INTERNAL CONTROL SYSTEM OVERVIEW IN PIONEER VILLAGE-OWNED ENTERPRISES”. ACCRUALS (Accounting Research Journal of Sutaatmadja) 7 (01). https://doi.org/10.35310/accruals.v7i01.961.