ANNISA, R.; NOR, W. Bridging Institutional Theory and Public Sector Digitalization: The Case of SIPD. JASF: Journal of Accounting and Strategic Finance, [S. l.], v. 8, n. 2, p. 256–278, 2025. DOI: 10.33005/jasf.v8i2.616. Disponível em: https://jasf.upnjatim.ac.id/index.php/jasf/article/view/616. Acesso em: 7 jan. 2026.