Husni Mubarok, Lierni Simarmata, S. Aminah, Tri Meseri Cordias Waruwu, Muhammad Alfian Prayogi, and Rozza Hafilah Masqurun, “The Impact of Digitalization on the Transformation of Management Accounting: A Cross-Sector Study in Indonesia”, wealth, vol. 4, no. 2, pp. 121–142, Dec. 2025.