Ari Purnomo, M. and Mukhibad , H. 2026. Implementation of Accounting Information Systems for Small and Medium - Sized Enterprises in East Kalimantan, Balikpapan City. Journal Research of Social Science, Economics, and Management. 5, 8 (Mar. 2026), 10893–10910. DOI:https://doi.org/10.59141/jrssem.v5i8.1392.