Sitepu, L. E., Keulana Erwin and Idhar Yahyah (2025) “The Effect of Accountability, Transparency, Rule of Law, Effectiveness and Efficiency on Local Government Performance with Supervision as A Moderating Variable in Local Government of Langkat District”, International Journal of Economics, Management and Accounting, 2(2), pp. 387–398. doi: 10.61132/ijema.v2i2.658.