Suzana San, Nik Zam Nik Wan, Syuhaila Razak, Noraida Saidi, and Masdiah Abdul Hamid. “E-INVOICING IMPLEMENTATION: ADOPTION CHALLENGES AMONG SMEs AND IMPLICATIONS FOR STAKEHOLDERS”. INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTICES (IJEMP) 8, no. 30 (June 4, 2025). Accessed November 15, 2026. https://www.gaexcellence.com/index.php/ijemp/article/view/5248.