Optimizing Levers of Control within Management Control Systems to Strengthen Employee Performance in Bali’s Village Credit Institutions (LPDs). J. Res. Acc. [Internet]. 2025 Dec. 24 [cited 2026 Jul. 30];7(1):9-17. Available from: http://jarac.untrimbali.ac.id/index.php/jarac/article/view/59