Saputra, I Kadek Yasa, Sunitha Devi, and Nyoman Ayu Wulan Trisna Dewi. 2026. “The Role of Governance, Accounting Information Systems, and Internal Controls in Cooperative Financial Performance”. Journal of Educational Study 7 (1). https://jurnal.stkipahsingaraja.ac.id/index.php/joes/article/view/1218.