Nita Hansita, Novi Kristiani Saputri, Muh. Nur, Yusuf Jaya Saputra, Supriyadi and dzikriansyah, R.D.S. 2026. Analysis of the Effectiveness and Efficiency of Village Fund Budgeting for the Maintenance of Farm Roads: A Case Study of Anugrah Village, Lantari Jaya District, Bombana Regency. Jurnal Akuntansi Publik Nusantara . 4, 1 (Jun. 2026), 15–22. DOI:https://doi.org/10.61754/juralinus.v4i1.206.