Literasi Keuangan, Sistem Informasi Akuntansi, dan Kinerja Keuangan BUMDES: Peran Mediasi Kompetensi Sumber Daya Manusia
Purpose: This study aims to examine the effect of Financial Literacy and Accounting Information Systems on the Financial Performance of Village-Owned Enterprises (BUMDes) in the Special Region of Yogyakarta, with Human Resource Competence serving as a mediating variable. Method: This study employed a quantitative appr...