PRATIWI SIDAURUK; GRACE FIFTYRINA SIBARANI; ISKANDAR MUDA. Transforming Accounting Theory through the Application of Artificial Intelligence (AI), Machine Learning (ML), and the Internet of Things (IoT): Approaches to Business Model Innovation, Risk Management, and Financial Prediction. Indonesia Economic Journal, [S. l.], v. 1, n. 2, p. 1871–1882, 2025. DOI: 10.63822/ga47hm23. Disponível em: https://ojs.indopublishing.or.id/index.php/iej/article/view/536. Acesso em: 14 feb. 2026.