Maulana Yudista, O., Noor Raudhiah Binti Abu Bakar, Shaharuddin, NoorS.B., & Hasbollah, H. B. M. (2026). Management Accounting Information Systems as a Strategic Governance Capability: An Integrated Model for Digital Transformation in Higher Education . Jurnal Manajemen (Edisi Elektronik), 17(3), 894–907. https://doi.org/10.32832/jm-uika.v17i3.25069