Ayuni Dewi, A. and 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), pp. 1271–1286. doi: 10.47467/alkharaj.v8i3.11069.