The Influence of Technological Developments and the Need for Efficiency, Regulations, and Human Resources on Digital Accounting with Digital Competence as an Intervening Variable in Districts and Cities in Aceh

The transformation to digital accounting in Aceh faces greater challenges than other regions due to limited internet access, low stakeholder awareness, uneven training distribution, and varying levels of digital competence among human resources (HR). These factors hinder the effective implementation...

The International Journal of Technology, Knowledge, and Society

Common Ground Research Networks