Gunawati, Iva Sofi, Muhamad Nukha Murtadlo, and Erni Harlina Isdiati. “Ancaman Fraud Di Balik Digitalisasi: Seberapa Siap UMKM Dengan Pengendalian Internal Dan Literasi Digital”. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 7, no. 6 (June 28, 2026): 4476–4490. Accessed June 28, 2026. https://journal-laaroiba.com/ojs/index.php/elmal/article/view/12839.