Alimuddin, A., Usman, A., Mangeka, A., Jamsir, M.F. and Muhajir, M. 2026. Responsibility Accounting in the Era of Artificial Intelligence and Big Data. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE). 9, 2 (Aug. 2026), 17525-17533. DOI:https://doi.org/10.31538/iijse.v9i2.9122.