judijanto, Loso, Muhammad Irfan Aditma, Suhartono Suhartono, and Ratih Andaningsih. “The Digital Accounting Revolution: How AI and Machine Learning Are Changing the Role of Accountants”. Oikonomia : Journal of Management Economics and Accounting 2, no. 3 (May 23, 2025): 11–19. Accessed May 25, 2026. https://jurnalhafasy.com/index.php/oikonomia/article/view/333.