Ikhsan, Syaiful, Nunuy Nur Afiah, and Ivan Yudianto. “Analysis of Factors Affecting the Level Of E-Government Implementation in West Java”. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (April 24, 2021): 123–134. Accessed December 31, 2025. https://journalfeb.unla.ac.id/index.php/jasa/article/view/1491.