NASER ALWAN, Ali. The Impact of Using Digital Electronic Accounting Tools on Enhancing the Internal Control System. BALANCE: Economic, Business, Management and Accounting Journal, [S. l.], v. 23, n. 2, p. 336–352, 2026. DOI: 10.30651/blc.v23i2.31132. Disponível em: https://journal.um-surabaya.ac.id/balance/article/view/31132. Acesso em: 12 okt. 2026.