Maulana Yudista, Ofan, et al. “Management Accounting Information Systems As a Strategic Governance Capability: An Integrated Model for Digital Transformation in Higher Education ”. Jurnal Manajemen (Edisi Elektronik), vol. 17, no. 3, Oct. 2026, pp. 894-07, doi:10.32832/jm-uika.v17i3.25069.