Rifandy, Hendi Tri Wibowo, and Aulia Oktarizka Vivi Puspita Sari A.P. “APIP Supervision of BOS Funds at the Elementary Education Level: Between Administrative Compliance and Substantive Accontability”. Jurnal Analisis Hukum, vol. 9, no. 1, June 2026, doi:10.38043/jah.v9i1.7509.