Pratiwi Sidauruk, et al. “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, vol. 1, no. 2, Dec. 2025, pp. 1871-82, https://doi.org/10.63822/ga47hm23.