Zulkarnain, A. I., Achsani, N. A., Siregar, M., & Beik, I. S. (2025). Enhancing Accountability in Hajj Fund Governance Through Regulatory Impact Analysis and Value Chain Model. International Journal of Cyber ​​and IT Service Management (IJCITSM), 5(2), 198−213. https://doi.org/10.34306/ijcitsm.v5i2.205