Kartiwa, A., S. Rostianna, and F. Farman. “Influence of Accountability and Transparency on the Quality of Financial Reports At The BKAD Sumedang”. Journal of Business, Accounting and Finance, vol. 7, no. 2, Oct. 2025, pp. 180-94, https://ejournal.unsap.ac.id/index.php/job/article/view/2344.