M. . Arum, K. Kardi, M. F. . Triatmaja, N. . Hapsari, and E. . Sudarmanto , Trans., “Analysis of Accountants’ Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements”, WSAF, vol. 3, no. 02, pp. 208–215, Jul. 2025, doi: 10.58812/wsaf.v3i02.2073.