@thesis{thesis,
		author={Umrotul Mila  Nisa},
		title ={The Influence of Internal Control Systems and Accounting Standards on the Quality of 
Financial Reports at Karya Mandiri Savings and Loan Cooperative in Jombang},
		year={2024},
		url={http://repository.undar.ac.id/id/eprint/774/},
		abstract={This study aims to determine the implementation and impact of internal control systems and 
accounting standards on the quality of financial reports at Koperasi Simpan Pinjam Karya 
Mandiri in Jombang. This research is qualitative, aiming to gain an in-depth understanding 
through the distribution of questionnaires, observation, and document analysis. The study uses 
a sample of 9 respondents, with sampling involving all employees involved in the cooperative. 
The results of this study conclude that the internal control system is not well implemented. 
Meanwhile, the application of accounting standards used does not comply with the prevailing 
accounting regulations. The cooperative's financial reports are still simple and incomplete. 
Therefore, the quality of the reports produced is inadequate. The study concludes that internal 
control systems and the application of accounting standards have a significant impact on the 
quality of financial reports. 
Keywords: savings and loan cooperative, internal control system, accounting standards, 
quality of financial reports}
		}