Timpa, H.; Iien Rohmatun Nisa; Muh. Sukran S.; Surianto Ilham; Sriayu Pracita. Accountability of PBB-P2 Recording and Financial Information Quality in Supporting SDG-Based Sustainable Village Development (A Qualitative Study in Petudua Village, Kolaka Regency). JCPA 2026, 4, 2364-2376.