Karnisa Maharani, Silva Nurul Hasanah, Suriani Lafau, Nuratikah Nasution, Zikra Nurul Annisah and Galih Supraja 2026. The Impact of Accounting Information System on Financial Performance and Accountability of Rural Owned Enterprises (BUMDes). International Journal of Economic Research and Financial Accounting (IJERFA). 4, 2 (Jan. 2026). DOI:https://doi.org/10.55227/ijerfa.v4i2.437.