Saputra, I Kadek Yasa, Sunitha Devi, and Nyoman Ayu Wulan Trisna Dewi. “The Role of Governance, Accounting Information Systems, and Internal Controls in Cooperative Financial Performance”. Journal of Educational Study 7, no. 1 (July 21, 2026). Accessed July 22, 2026. https://jurnal.stkipahsingaraja.ac.id/index.php/joes/article/view/1218.