Rozari, D. B. D., Nugraha, I. P. R., Mesalangi, V., Maliku, V., B, V. F., S, N., & Fadel, F. (2026). Pengaruh Penerapan Akuntansi Digital Terhadap Kinerja Keuangan UMKM Di Kota Makassar. RIGGS: Journal of Artificial Intelligence and Digital Business, 5(2), 21801–21808. https://doi.org/10.31004/riggs.v5i2.12461