RAHMANDA, Y.; NAZARUDDIN, I. Bridging Ethics, Digital Transformation, and Control Systems: The Role of Ethical Climate in SME Fraud Prevention. Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit, [S. l.], v. 13, n. 2, 2025. Disponível em: http://journal2.uad.ac.id/index.php/reksa/article/view/16501. Acesso em: 9 oct. 2026.