Nurcahya, Yulida Army. 2022. “Mitigation of the Potential Fraud in the Era of Business Digitalization in the Covid 19 Pandemic: Exploration of accountant’s Role and Challenges”. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan 4 (11):5117-23. https://doi.org/10.32670/fairvalue.v4i11.1801.