M. R. D. Wibowo, I. Fakhruddin, B. C. Pratama, and E. J. Setyadi, “The Effects Of Transparency, Accountability, And Internal Control On Mosque Accounting Implementation: Pls-Sem Evidence From Mosque Officials In Purbalingga Regency”, IJEBIR, vol. 5, no. 06, pp. 2928-2942, Nov. 2026.