Qomariyatul Mubarokah; Isnaini Anniswati Rosyida; Webbyani Kartika Sari. The Influence of Internal Audit and Internal Control System on Financial Performance: The Moderating Role of Auditor Independence at KSPPS BMT Usaha Artha Sejahtera Bojonegoro. Escalate 2026, 4, 328-341.