Nainggolan, Edisah Putra, Wan Sallha Yusoff, and Suriani Binti Sukri. 2026. “Digital Accounting-Based MSME Governance to Increase Transparency and Access to Financing”. Indonesia Accounting Research Journal 14 (1):74-90. https://journals.iarn.or.id/index.php/Accounting/article/view/668.