Rachmawati, R. et al. 2025. The Influence of Effectiveness and Efficiency on the Preparation of Digitalization-Based Financial Reports. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi). 13, 01 (Jun. 2025), 74–86. DOI:https://doi.org/10.31102/equilibrium.13.01.74-86.