Kannapadang, D., S. Munawaroh, and S. A. Purwanto. “Cocreating Public Value in Smart Cities: The Interplay of Citizen Engagement, Digital Literacy, and Governance Transparency”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 14, no. 2, Apr. 2026, pp. 523-36, doi:10.37641/jiakes.v14i2.5242.