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Henro Siringo Ringo

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Open access Jul 2026

DIGITAL TRANSFORMATION IN ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN COMPANIES

The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making, but the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to...

Henro Siringo Ringo, Dwi Suhartini · 0 citations

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