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Afriady A, Sudrajat. Village Financial System Application, Spirituality, and Government Internal Control System on Fraud Prevention: Moderated by Competence. APFJournal [Internet]. 2026 Aug. 24 [cited 2026 Oct. 30];11(1):83-98. Available from: https://apfjournal.or.id/index.php/apf/article/view/410