<![CDATA[Good governance is a fundamental prerequisite for maintaining the sustainability and credibility of Sharia-compliant Savings and Loan Cooperatives (KSPPS). This study aims to analyze the impact of audit committee effectiveness and manager religiosity on KSPPS governance, with internal audit serving as a mediating variable. A quantitative approach was employed, utilizing primary data collected via structured questionnaires distributed to 90 respondents from 18 KSPPS in East Java. The data were subsequently analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results indicate that audit committee effectiveness and manager religiosity exert a positive and significant influence on the quality of KSPPS governance. Both variables were also found to enhance the effectiveness of internal audit implementation. Analysis of inDirect Effects revealed that internal audit significantly mediates the relationship between audit committee effectiveness, manager religiosity, and KSPPS governance. These findings imply that improving audit committee performance, strengthening the internal audit function, and integrating religious values into managerial decision-making are essential factors in achieving Sharia cooperative governance characterized by transparency, accountability, and integrity.]]>
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