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

Andita Sulistyowati (Universitas Siber Muhammadiyah)
Adityas Wahyuningsih (Universitas Siber Muhammadiyah)
Farinza Tiara Indani (Universitas Siber Muhammadiyah)
Dinda Riskanita (Universitas Siber Muhammadiyah)
Anindita Elladevi (STIE YKPN Yogyakarta)

Al Dzahab
Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).