<?xml version="1.0" encoding="UTF-8"?>
<openAlexCitationReport generatedAt="2026-10-27T07:53:41+00:00">
  <targetArticle>
    <id>570</id>
    <title>Where Does Accounting Information Create Value?  A Three-Perspective Balanced Scorecard Analysis of Digital–Financial Capabilities in SMEs</title>
    <journal>Jurnal Bisnis dan Komunikasi Digital</journal>
    <doi></doi>
    <totalCitations>0</totalCitations>
    <totalCitingJournals>0</totalCitingJournals>
  </targetArticle>
  <citingJournalsSummary>
  </citingJournalsSummary>
  <citingArticles>
  </citingArticles>
</openAlexCitationReport>