Afiq Raihan Habibie, Julia Noermawati Eka Satyarini, S.E., M.S.I, Dr. Miftakhul Khasanah, S.TP., M.S.I and Aqidah Asri Suwarsi, S.E.I., M.E.I 2026. Determinants of Financial Reporting Quality in Islamic Cooperatives: The Role of Human Resource Competency, Accounting Information Systems, and Internal Control. International Journal of Economics, Business and Innovation Research. 5, 03 (May 2026), 3334-3343. DOI:https://doi.org/10.63922/ijebir.v5i03.3935.