“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, vol. 6, no. 2, pp. 239–249, Sep. 2025, doi: 10.32939/dhb.v6i2.5876.