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 [Internet]. 2025 Sep. 27 [cited 2026 Aug. 11];6(2):239-4. Available from: https://ejournal.iainkerinci.ac.id/index.php/al-dzahab/article/view/5876