Darmawan, A., Khomsiyah, and T. Aryati. “Business Ethics in Moderating the Relationship Between Sustainability Governance and Digital Transformation on Firm Performance”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 6, Dec. 2025, pp. 1615-26, doi:10.37641/jiakes.v13i6.4374.