Eri Kusnanto, and Windi Alfaisa. “Analysis of the Effect of the Implementation of Cloud-Based Accounting Information Systems, User Understanding Levels, and Data Quality on the Efficiency of the Audit Process ”. Jurnal Ekonomi Bisnis Dan Akuntansi, vol. 5, no. 2, June 2025, pp. 129-40, doi:10.55606/jebaku.v5i2.5351.