SIANTURI, A.; MEUTIA, I. .; YUSRIANTI, H. .; FERINA, I. S. .; YUSNAINI , Y. . The Impact of Internal Control and Management Control Systems on Financial Performance, with Operational Efficiency as a Mediating Variable: A Systematic Literature Review. Eduvest - Journal of Universal Studies, [S. l.], v. 6, n. 5, p. 5894–5911, 2026. DOI: 10.59188/eduvest.v6i5.53151. Disponível em: https://eduvest.greenvest.co.id/index.php/edv/article/view/53151. Acesso em: 13 may. 2026.