Panjaitan, Raya, Jeremy Siahaan, and Julyanthry. “The Role of Financial Technology and Intellectual Capital in Improving Bank Performance in the Digital Era”. Jurnal Ilmiah Akuntansi Kesatuan 13, no. 2 (April 30, 2025): 283–296. Accessed June 4, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3286.