Sulistyowati, A., Wahyuningsih, A., Indani, F. T., Riskanita, D., & Elladevi, A. (2025). Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises. Al Dzahab, 6(2), 239–249. https://doi.org/10.32939/dhb.v6i2.5876