Mahasin, S. F. D., Setiyawan, A., Nathanael, R., Nafis, M. H., & Smith, H. (2026). XBRL as an Accounting Information System Innovation: A Study of Application to Australian Financial Reporting . Indonesian Journal of Sustainability Policy and Technology, 4(1), 48-54. https://doi.org/10.61656/ijospat.v4i1.442