Martius, M., M. Iqbal Yusuf Conoras, and Desti Asfina. “Governing AI in Management Accounting: Evidence from an Emerging Industrial Economy”. AKUA: Jurnal Akuntansi Dan Keuangan, vol. 5, no. 3, July 2026, pp. 651-8, doi:10.54259/akua.v5i3.7415.