Berutu, S.R. and Syafii, M. 2025. The Role of Village Funds in Alleviating Poverty in The Nias Islands. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan. 20, 1 (Apr. 2025), 142–150. DOI:https://doi.org/10.32832/neraca.v20i1.18228.