Widyaningsih, Rina, and Ahmad Fadli. “The Role of Artificial Intelligence in Enhancing Financial Reporting Accuracy for SMEs: A Comparative Study Across Emerging Markets”. International Journal of Strategic Accounting and Business Management, vol. 1, no. 1, Dec. 2024, pp. 6-10, https://instractbee.technolabs.co.id/index.php/instractbee/article/view/2.