H. Timpa, Iien Rohmatun Nisa, Muh. Sukran S., Surianto Ilham, and 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, vol. 4, no. 02, pp. 2364–2376, Aug. 2026.