Puasarin, Riani, Sutisna, and Gema Ika Sari. “Digital Transformation in Contemporary Accounting: Implications for Transparency and Governance”. Southeast Asian Journal of Science and Technology 10, no. 1 (December 15, 2025): 333-343. Accessed June 6, 2026. https://sajst.pti.edu.ph/online/index.php/sajst/article/view/399.