Bio Audi Hanantio and Chaerul D. Djakman 2025. Analysis of the Three Lines Model in Risk Management of Village Fund Procurement in East Kalimantan . E-Jurnal Akuntansi. 35, 6 (Aug. 2025). DOI:https://doi.org/10.24843/EJA.2025.v35.i06.p13.