Ningsih, F.S., Putri, I.R., Nadhifa, I., Ismi, H.S. and Rahmatika, D.N. 2026. Transformasi Audit Manual ke Audit Digital melalui Integrasi Big Data dan Artificial Intelligence . RIGGS: Journal of Artificial Intelligence and Digital Business. 4, 4 (Jan. 2026), 9122–9130. DOI:https://doi.org/10.31004/riggs.v4i4.5065.