Sari, F. M., Safitri, A. ., Mardayanti, M. . and Ardiyani, K. . (2026) “Determinants of Credit Fraud Detection: The Role of Human Resource Performance, Credit Supervision, and Internal Control in Islamic Microfinance Institutions: en”, Owner : Riset dan Jurnal Akuntansi, 10(1), pp. 60-72. doi: 10.33395/owner.v10i1.2848.