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D. Rahmawati

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Open access Aug 2026

Analisis Sistem Pengendalian Intern Pada Koperasi (Studi Kasus Pada Koperasi Mahasiswa Universitas X)

This study aims to analyze the internal control system at the Student Cooperative (KOPMA) of X University using the COSO framework, grounded in Agency Theory proposed by Jensen & Meckling (1976) underpins this study by explaining the principal-agent relationship between cooperative members and management, where informa...

S. Rahayu, Sarifatul Hoiriyah, Kana Kanari et al. · 0 citations

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