Kannapadang, D., Munawaroh, S. and Purwanto, S. A. (2026) “Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency”, Jurnal Ilmiah Akuntansi Kesatuan, 14(2), pp. 523–536. doi: 10.37641/jiakes.v14i2.5242.