A. . Ilias, N. Baidi, E. . K. Ghani, and K. . Muhammad, “Understanding Behavioural Intention to Adopt E-Invoicing in The Case of Malaysia Small and Medium Enterprises (SMEs): A UTAUT2”, IJAES, vol. 13, no. 1, pp. 56–67, Jan. 2026, doi: 10.14419/a800db91.