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Henro Siringo Ringo

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Open access Jul 2026

DIGITAL TRANSFORMATION IN ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN COMPANIES

Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting practices in Indonesian companies, particularly in financial reporting, management account...

Henro Siringo Ringo, Dwi Suhartini · 0 citations

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