SUMARTONO. The Implementation of Sustainability Audit: Challenges and Opportunities in the Digital Era. Journal of Economics Review (JOER), [S. l.], v. 3, n. 2, p. 110–118, 2023. DOI: 10.55098/joer.v3i2.60. Disponível em: http://ppsuniyap.id/journal.ppsuniyap.id/index.php/joer/article/view/60. Acesso em: 9 oct. 2025.