Ayuni Dewi, A., & Agus Munandar. (2026). Adoption Barriers and Drivers of Accounting Information Systems in Developed and Developing Nations: A Systematic Review. Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah, 8(3), 1271–1286. https://doi.org/10.47467/alkharaj.v8i3.11069