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 A Qualitative Analysis of Big Data and Artificial Intelligence Adoption in Enhancing Financial Transparency.
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Available at: &lt;<a href="https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/ATLAS/article/view/5227" target="_new">https://www.ejournal.pelitaindonesia.ac.id/ojs32/index.php/ATLAS/article/view/5227</a>&gt;. Date accessed: 16 feb. 2026.