UNDERSTANDING BUMDES MANAGERS’ PREFERENCES TOWARD DIGITAL FINANCIAL REPORTING APPLICATIONS: EVIDENCE FROM A DISCRETE CHOICE EXPERIMENT Rokhmat Taufiq Hidayat, Bagas Johantri, Miftahul Hadi, Joko Sustiyo JURNAL AKUNTANSI DAN KEUANGAN Vol. 11 No. 02 2026 DOI 10.33772/jak-uho.v11i02.358