Determinants of Village Financial Report Quality: The Role of Apparatus Quality, SAP Comprehension, and Village Financial Management. Journal of Capital Markets and Banking, [S. l.], v. 14, n. 4, p. 119–129, 2026. DOI: 10.63607/jcmb.v14i4.87. Disponível em: https://journal.adlermanurungpress.com/index.php/jpmp/article/view/87. Acesso em: 13 nov. 2026.