The Influence of Internal Control Systems and Accounting Standards on the Quality of Financial Reports at Karya Mandiri Savings and Loan Cooperative in Jombang

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