Yiko Prayoga. “The Effect of Digitalization of Accounting on Efficiency and Cost Reduction in Entrepreneurial Companies Small and Medium-Sized Enterprises in the City of Pontianak”. Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID), vol. 4, no. 09, Oct. 2025, pp. 1330-6, https://ejournal.seaninstitute.or.id/index.php/esaprom/article/view/7474.