Suhardjo, S.; Renaldo, N.; Junaedi, A. T.; Veronica, K.; Panjaitan, H. P.; Setyawan, O.; Susanti, W.; Widi, R.; Faruq, U.; Jahrizal, J. Developing Social Accounting Competencies through IoT-Based Goat Farming Learning Systems. Reflection 2026, 3, 10-18.