Maulidina, Hanifah Aulia. “Accounting Transformation in the Digital Age: An Analysis of the Impact of System Digitization on the Transparency and Accountability of Financial Statements”. Maliki Interdisciplinary Journal, vol. 4, no. 8, June 2026, pp. 209-17, https://urj.uin-malang.ac.id/index.php/mij/article/view/26165.