Mario Febrianus Rion Gan, Benedict Robin Lambur, Francis Femas San and Aloisius Hama 2026. Analysis of Internal Control and Financial Governance on the Performance of the Simo Djojo Makmur Village-Owned Enterprise (BUMDes) in Simoketawang Village, Sidoarjo Regency. International Journal of Business and Quality Research. 4, 02 (May 2026), 521-533. DOI:https://doi.org/10.63922/ijbqr.v4i02.3683.