Mutmainah, M., Usman, R., Din, M., & Meldawati, L. (2026). The Influence of Public Sector Accounting Digitalization and Financial Apparatus Competence on Social Assistance Fund Accountability with the Role of Bureaucratic Culture as a Moderating Variable. Journal of Economics and Management Scienties, 8(3), 985–993. https://doi.org/10.37034/jems.v8i3.438