cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.15468/dl.jr8ksd
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Megastigmus atedius Walker, 1851",
 {
 "not" : {
 "DatasetKey" : [
 "is Global database of alien macrofungi"
 ]
 }
 },
 {
 "or" : [
 "Country is Argentina",
 "Country is Argentina"
 ]
 }
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0320263-210914110416597/datasets/export for details.
DOI: 10.25549/inscriptifact-ouc112019555
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.25549/inscriptifact-ouc112019727
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.15468/dl.tywhjp
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is DASSH Data Archive Centre volunteer sightings records",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212306-230224095556074/datasets/export for details.
DOI: 10.15468/dl.wf7yzm
title: Occurrence Download

description: A dataset containing 49 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Prosimnia draconis C.N.Cate, 1973"
 ]
}

 The dataset includes 49 records from 14 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0096253-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.8wn2zy
title: Occurrence Download

description: A dataset containing 973 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Myotis punicus Felten, Spitzenberger & Storch, 1977"
 ]
}

 The dataset includes 973 records from 21 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0178343-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112042817
title: Cuneiform Tablet 1913.14.1741, Spurlock 1913.14.1741

description: [Text Description:] Popular proverb inscribed by teacher and student: "In the town of the vagrants, the lame is a courier." ❧ [Text or Publication Number Note:] Spurlock 1913.14.1741; CDLI P421592 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Yellowish White (10YR 9/2) ❧ [Physical Object Note:] 9 x 8.1 x 3.4 cm (179 g)
DOI: 10.15468/dl.t8uuct
title: Occurrence Download

description: A dataset containing 955 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Lichenomphalia hudsoniana (H.S.Jenn.) Redhead, Lutzoni, Moncalvo & Vilgalys, Lichenopeltella cetrariicola (Nyl.) R.Sant.)",
 "Geometry POLYGON((-9.36035 44.71551,-10.59082 42.81152,-11.82129 36.80928,-7.69043 36.17336,-3.38379 35.88905,3.12012 38.13456,9.18457 38.20366,11.7334 37.16032,12.78809 34.74161,17.09473 33.79741, 23.15918 34.23451,30.10254 32.62087,33.2666 32.99024,35.72754 35.03,33.00293 35.53223,28.69629 35.17381,28.34473 36.31513,25.7959 37.50973,24.91699 39.90974,28.78418 40.6473,30.71777 41.17865,36.87012 45.213,38.18848 46.98025,38.71582 47.7541,39.94629 47.93107,40.20996 49.61071,37.0459 50.34546,35.72754 50.40152,33.79395 52.26816,31.68457 51.94426,31.4209 53.27835,32.56348 53.43572,30.98145 54.77535,30.89355 55.52863,28.43262 56.02295,27.20215 57.65716,27.37793 58.30949,27.90527 59.17593,29.66309 59.88894,27.6416 60.58697,31.50879 62.75473,28.78418 69.83962,30.89355 70.28912,29.22363 71.55274,21.75293 71.30079,14.28223 70.14036,11.38184 67.47492,4.87793 63.66576,-5.53711 71.52491,-10.63477 71.69129,-21.5332 67.74276,-28.56445 65.36684,-24.3457 61.35461,-9.36035 44.71551))",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1980",
 "Year is less than or equal to 2021"
 ]
}

 The dataset includes 955 records from 66 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0359143-210914110416597/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.fg8d5f
title: Occurrence Download

description: A dataset containing 60834520 species occurrences available in GBIF matching the query:
{
 "DatasetKey" : [
 "is iNaturalist Research-grade Observations"
 ]
}

 The dataset includes 60834520 records from 1 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212277-230224095556074/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112042647
title: Cuneiform Tablet 1913.14.1741, Spurlock 1913.14.1741

description: [Text Description:] Popular proverb inscribed by teacher and student: "In the town of the vagrants, the lame is a courier." ❧ [Text or Publication Number Note:] Spurlock 1913.14.1741; CDLI P421592 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Yellowish White (10YR 9/2) ❧ [Physical Object Note:] 9 x 8.1 x 3.4 cm (179 g)
DOI: 10.15468/dl.dw7tsh
title: Occurrence Download

description: A dataset containing 236 species occurrences available in GBIF matching the query:
{
 "TaxonKey" : [
 "is Prosipho nodosus Thiele, 1912"
 ]
}

 The dataset includes 236 records from 16 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0096275-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.9jk8fx
title: Occurrence Download

description: A dataset containing 24993 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Lithophane semibrunnea Haworth, 1809, Lithospermum officinale L.)",
 "Geometry POLYGON((-9.36035 44.71551,-10.59082 42.81152,-11.82129 36.80928,-7.69043 36.17336,-3.38379 35.88905,3.12012 38.13456,9.18457 38.20366,11.7334 37.16032,12.78809 34.74161,17.09473 33.79741, 23.15918 34.23451,30.10254 32.62087,33.2666 32.99024,35.72754 35.03,33.00293 35.53223,28.69629 35.17381,28.34473 36.31513,25.7959 37.50973,24.91699 39.90974,28.78418 40.6473,30.71777 41.17865,36.87012 45.213,38.18848 46.98025,38.71582 47.7541,39.94629 47.93107,40.20996 49.61071,37.0459 50.34546,35.72754 50.40152,33.79395 52.26816,31.68457 51.94426,31.4209 53.27835,32.56348 53.43572,30.98145 54.77535,30.89355 55.52863,28.43262 56.02295,27.20215 57.65716,27.37793 58.30949,27.90527 59.17593,29.66309 59.88894,27.6416 60.58697,31.50879 62.75473,28.78418 69.83962,30.89355 70.28912,29.22363 71.55274,21.75293 71.30079,14.28223 70.14036,11.38184 67.47492,4.87793 63.66576,-5.53711 71.52491,-10.63477 71.69129,-21.5332 67.74276,-28.56445 65.36684,-24.3457 61.35461,-9.36035 44.71551))",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1980",
 "Year is less than or equal to 2021"
 ]
}

 The dataset includes 24993 records from 290 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0359150-210914110416597/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.udf4me
title: Occurrence Download

description: A dataset containing 3575 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Arabis caucasica Willd.",
 "HasCoordinate is true"
 ]
}

 The dataset includes 3575 records from 157 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0095535-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112019809
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.15468/dl.kberaz
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is Cumbria Non Native Invasive Species",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212308-230224095556074/datasets/export for details.
DOI: 10.15468/dl.mcachj
title: Occurrence Download

description: A dataset containing 22329 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Geometry POLYGON ((-74.1172040000000010 40.5473619999999997, -74.1172040000000010 40.5492992799999996, -74.1172040000000010 40.5509306699999996, -74.1172040000000010 40.5532758000000015, -74.1172040000000010 40.5551111099999986, -74.1172040000000010 40.5575582000000026, -74.1139419800000070 40.5575582000000026, -74.1120051599999954 40.5575582000000026, -74.1098644700000051 40.5575582000000026, -74.1075199099999935 40.5575582000000026, -74.1061947000000032 40.5575582000000026, -74.1061947000000032 40.5548052299999995, -74.1061947000000032 40.5532758000000015, -74.1061947000000032 40.5519502900000006, -74.1061947000000032 40.5502169399999985, -74.1061947000000032 40.5488914299999976, -74.1061947000000032 40.5473619999999997, -74.1084373500000027 40.5473619999999997, -74.1102722199999988 40.5473619999999997, -74.1118012900000025 40.5473619999999997, -74.1141458499999999 40.5473619999999997, -74.1172040000000010 40.5473619999999997))",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1932",
 "BasisOfRecord is one of (Human Observation, Living Specimen, Observation, Specimen, Machine Observation)"
 ]
}

 The dataset includes 22329 records from 9 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0094555-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112019736
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.5281/zenodo.11474841
title: THE TYPOLOGY OF LINGUISTIC AND CULTURAL TYPES OF VERBALIZERS OBJECTIFYING THE CONCEPT OF "COMPARISON" IN MULTI-SYSTEM LANGUAGES.
DOI: 10.5281/zenodo.11474842
title: THE TYPOLOGY OF LINGUISTIC AND CULTURAL TYPES OF VERBALIZERS OBJECTIFYING THE CONCEPT OF "COMPARISON" IN MULTI-SYSTEM LANGUAGES.
DOI: 10.15468/dl.82vcch
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "ScientificName is Polyscias cumingiana (C.Presl) Fern.-Vill.",
 "Country is Vanuatu",
 "HasCoordinate is true"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0007804-220831081235567/datasets/export for details.
DOI: 10.15468/dl.85xsbh
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is Trekvis - Migratory fishes in the river Scheldt",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212314-230224095556074/datasets/export for details.
DOI: 10.15468/dl.a85whe
title: Occurrence Download

description: A dataset containing 193 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is one of (Leuctra autumnalis Aubert, 1948, Leuctra sesvenna Aubert, 1953)",
 "Geometry POLYGON((-9.36035 44.71551,-10.59082 42.81152,-11.82129 36.80928,-7.69043 36.17336,-3.38379 35.88905,3.12012 38.13456,9.18457 38.20366,11.7334 37.16032,12.78809 34.74161,17.09473 33.79741, 23.15918 34.23451,30.10254 32.62087,33.2666 32.99024,35.72754 35.03,33.00293 35.53223,28.69629 35.17381,28.34473 36.31513,25.7959 37.50973,24.91699 39.90974,28.78418 40.6473,30.71777 41.17865,36.87012 45.213,38.18848 46.98025,38.71582 47.7541,39.94629 47.93107,40.20996 49.61071,37.0459 50.34546,35.72754 50.40152,33.79395 52.26816,31.68457 51.94426,31.4209 53.27835,32.56348 53.43572,30.98145 54.77535,30.89355 55.52863,28.43262 56.02295,27.20215 57.65716,27.37793 58.30949,27.90527 59.17593,29.66309 59.88894,27.6416 60.58697,31.50879 62.75473,28.78418 69.83962,30.89355 70.28912,29.22363 71.55274,21.75293 71.30079,14.28223 70.14036,11.38184 67.47492,4.87793 63.66576,-5.53711 71.52491,-10.63477 71.69129,-21.5332 67.74276,-28.56445 65.36684,-24.3457 61.35461,-9.36035 44.71551))",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Year is greater than or equal to 1980",
 "Year is less than or equal to 2021"
 ]
}

 The dataset includes 193 records from 8 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0359125-210914110416597/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112019766
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.15468/dl.27hx4j
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "DatasetKey is Macrophyte Lake Data",
 "HasGeospatialIssue is false",
 "Country is New Zealand",
 "Modified is 2022-08"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0031867-220831081235567/datasets/export for details.
DOI: 10.15468/dl.dygyw8
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is Sudeniederung (Amt Neuhaus)",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212316-230224095556074/datasets/export for details.
DOI: 10.15468/dl.zyzacj
title: Occurrence Download

description: A dataset containing 8662 species occurrences available in GBIF matching the query:
{
 "and" : [
 "Country is Zimbabwe",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "TaxonKey is Streptopelia capicola (Sundevall, 1857)"
 ]
}

 The dataset includes 8662 records from 15 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0274448-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.25549/inscriptifact-ouc112019767
title: Cuneiform Tablet 1913.14.0257, Spurlock 1913.14.0257

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0257; CDLI P420639 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Moderate Yellowish Pink (5YR 7/4) ❧ [Physical Object Note:] 4.5 x 4.3 x 1.5 cm (66g) ❧ [Physical Object Note:] Seal impressions
DOI: 10.15468/dl.gz4cwd
title: Occurrence Download

description: A dataset containing 386 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Tetrix japonica (Bolívar, 1887)",
 "HasCoordinate is true",
 "Country is Japan",
 "HasGeospatialIssue is false"
 ]
}

 The dataset includes 386 records from 18 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0334659-210914110416597/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.vjq8aw
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is Naturschutzgebiet Lippeaue (Marl) - Pfadis in Sickingmühle",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212309-230224095556074/datasets/export for details.
DOI: 10.25549/inscriptifact-ouc112042327
title: Cuneiform Tablet 1913.14.0146, Spurlock 1913.14.0146

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.0146; CDLI P420527 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Pale Orange Yellow (10YR 8/3) ❧ [Physical Object Note:] 8.2x4.9 x 2.5 cm (110g)
DOI: 10.15468/dl.xygftx
title: Occurrence Download

description: A dataset containing 50961 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Turritis glabra L.",
 "HasCoordinate is true"
 ]
}

 The dataset includes 50961 records from 472 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0095545-220831081235567/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.15468/dl.zhv49y
title: Occurrence Download

description: A dataset containing 0 species occurrences available in GBIF matching the query:
{
 "and" : [
 "TaxonKey is Nematoda",
 "DatasetKey is Visdoorgangen - Fish passage places in Flanders, Belgium",
 "HasCoordinate is true",
 "HasGeospatialIssue is false",
 "Geometry POLYGON ((-25.03991 31.75, 41.65954 31.75, 41.65954 71.53037, -25.03991 71.53037, -25.03991 31.75))"
 ]
}

 The dataset includes 0 records from 0 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0212315-230224095556074/datasets/export for details.
DOI: 10.25549/inscriptifact-ouc112042409
title: Cuneiform Tablet 1913.14.1726, Spurlock 1913.14.1726

description: [Text Description:] Administrative tablet ❧ [Text or Publication Number Note:] Spurlock 1913.14.1726; CDLI P421577 ❧ [Medium:] Clay ❧ [Script Note:] Non-Alphabetic Cuneiform ❧ [Physical Object Description:] Medium to Dark Gray (N 4.5/ 15.6% R) Yellowish White (10YR 9/1.5) ❧ [Physical Object Note:] 5 x 2.6 x 1.6 cm (20 g)
DOI: 10.15468/dl.z64n74
title: Occurrence Download

description: A dataset listing the 654974 species recorded in GBIF matching the query:
{
 "and" : [
 "BasisOfRecord is Specimen",
 "TaxonKey is Insecta"
 ]
}

 The dataset's 654974 records were derived from 2278 constituent datasets; see https://api.gbif.org/v1/occurrence/download/0359140-210914110416597/datasets/export for details.
 
Data from some individual datasets included in this download may be licensed under less restrictive terms.
DOI: 10.5281/zenodo.17317441
title: ANALISIS KEBIJAKAN PUBLIK TERHADAP TRANSFORMASI DIGITAL ECONOMY DAN PENERAPAN AKUNTANSI BERBASIS AKRUAL DI INDONESIA

description: Perkembangan teknologi informasi dan komunikasi(TIK) telah menjadi faktor penggerak utama dalamtransformasi ekonomi global menuju era digital economy. Ekonomi digital tidak hanya mengubah cara masyarakatberinteraksi, bertransaksi, dan berproduksi, tetapi juga merevolusi sistem tata kelola pemerintahan, termasukbidang akuntansi publik. Fenomena ini menyebabkanperubahan paradigma dalam pengelolaan sumber dayaekonomi dari sistem konvensional ke arah digitalisasi yang lebih efisien dan inklusif (Wasiaturrahma et al., 2022). Di Indonesia, ekonomi digital menjadi bagian integral daristrategi pembangunan nasional karena dinilai mampumeningkatkan produktivitas, memperluas akses pasar, dan memperkuat daya saing ekonomi secara global. Namun, percepatan digitalisasi juga menimbulkan berbagaitantangan terhadap sistem tata kelola keuangan, terutamadalam memastikan transparansi dan akuntabilitas publik(Putra, 2023).

Transformasi ekonomi digital menuntut adaptasikebijakan publik agar mampu mengakomodasi perubahanteknologi sekaligus menjaga stabilitas ekonomi dan keuangan. Menurut Putra (2023), ekonomi digital menghadirkan eksternalitas positif seperti peningkatanefisiensi, kemudahan transaksi, dan percepatan inovasi. Namun di sisi lain, muncul pula eksternalitas negatif sepertidisrupsi tenaga kerja, ketimpangan ekonomi, dan tantangandalam regulasi perpajakan digital. Dalam konteks akuntansipublik, Yuhertiana dan Sitanggang (2021) menegaskanpentingnya penerapan sistem akuntansi berbasis akrual(SAIBA) untuk memperbaiki transparansi laporankeuangan dan meningkatkan kepercayaan publik terhadappemerintah. Reformasi akuntansi ini harus bersinergidengan arah kebijakan ekonomi digital agar mampumenciptakan sistem tata kelola keuangan yang terintegrasidan adaptif terhadap teknologi.

Kendati demikian, berbagai kendala masih dihadapidalam penerapan kebijakan tersebut. Rendahnya literasidigital di kalangan aparatur sipil negara (ASN), keterbatasan infrastruktur teknologi di daerah, sertalemahnya koordinasi antarinstansi menjadi penghambatutama dalam penerapan sistem digital di sektor publik. Wasiaturrahma et al. (2022) menilai bahwa digitalisasiekonomi perlu dibarengi dengan penguatan kapasitassumber daya manusia dan kebijakan sosial yang inklusifagar manfaat transformasi digital dapat dirasakan secaramerata. Oleh karena itu, sinergi antara kebijakan ekonomidigital dan reformasi akuntansi publik menjadi sangat penting untuk memastikan bahwa transformasi digital tidakhanya meningkatkan efisiensi ekonomi, tetapi juga memperkuat prinsip good governance di Indonesia.