Pangaribuan, H., M. Saddam, and W. W. Winarno. “Leveraging Digital Accounting and Digital Taxation: Enhancing Financial Reporting Quality”. Kontigensi : Jurnal Ilmiah Manajemen, Vol. 13, no. 1, June 2025, pp. 324-45, doi:10.56457/jimk.v13i1.790.