N. Renaldo, T. Chandra, A. T. Junaedi, H. P. Panjaitan, and J. Jahrizal, “A Social Accounting Perspective for Institutional Transformation and Resource Management in the AI-Based Financial Sector”, Jurnal Ekonomi dan Bisnis Jagaditha, vol. 12, no. 2, pp. 230–238, Sep. 2025.