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 2025, 6 (2), 239-249. https://doi.org/10.32939/dhb.v6i2.5876.