Setiawati, Riza, Muhammad Faisol, and Mukhtaruddin Mukhtaruddin. “Evolusi Kebijakan Akuntansi Di Era Digital: Implikasi Teori Akuntansi Terhadap Akuntansi Berbasis Teknologi”. ProBisnis : Jurnal Manajemen 16, no. 2 (May 26, 2025): 187–191. Accessed June 23, 2026. https://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/954.