Andi Riska Andreani, Amiruddin Yunus, Asri Usman, Wahyuni Saleh, and Syafaruddin Syafaruddin. “Determinants of SME Financial Performance in the Digital Transformation Era: The Role of Accounting Digitalization, Accounting Information Systems, and Financial Applications”. International Journal of Economics, Management and Accounting 3, no. 2 (June 10, 2026): 30–39. Accessed September 30, 2026. https://international.areai.or.id/index.php/IJEMA/article/view/1240.