Aynil Ajijar Hamdani, Sambas Ade Kesuma, Fahmi Natigor Nasution, and Keulana Erwin. “Digitalization for Governance and Compliance: A Systematic Review of E-Invoicing and E-Filing Systems”. Journal Informatic, Education and Management (JIEM), Vol. 8, no. 1, Dec. 2025, pp. 533-9, doi:10.61992/jiem.v8i1.239.