Rifandy, Hendi Tri Wibowo, & Aulia Oktarizka Vivi Puspita Sari A.P. (2026). APIP Supervision of BOS Funds at the Elementary Education Level: Between Administrative Compliance and Substantive Accontability. Jurnal Analisis Hukum, 9(1). https://doi.org/10.38043/jah.v9i1.7509