ZULKARNAIN, A. I.; ACHSANI, N. A.; SIREGAR, M.; BEIK, I. S. Enhancing Accountability in Hajj Fund Governance Through Regulatory Impact Analysis and Value Chain Model. International Journal of Cyber ​​and IT Service Management (IJCITSM), [S. l.], v. 5, n. 2, p. 198−213, 2025. DOI: 10.34306/ijcitsm.v5i2.205. Disponível em: https://iiast.iaic-publisher.org/ijcitsm/index.php/IJCITSM/article/view/205. Acesso em: 15 oct. 2025.