Daud, Maiercherinra, and Eben Haezer Basran Patandean. 2025. “Accounting Transformation to Determine Fraud: The Role of Digital Accounting and Forensic Accounting With Internal Control”. Jurnal Ilmiah Akuntansi Kesatuan 13 (4):865-78. https://doi.org/10.37641/jiakes.v13i4.3778.