Sudrajat Martadinata, Arya Zulfikar Akbar, and Tri Satriawansyah. 2025. “Accounting Implications of Smart Farming for Efficiency and Sustainability: A Systematic Review”. Journal Scientific of Mandalika (JSM) E-ISSN 2745-5955 | P-ISSN 2809-0543 6 (12), 4415-34. https://doi.org/10.36312/10.36312/vol6iss12pp4359-4378.