Heasty Olyvia Tambunan, Putri Deriana Harahap, Rewina F Manurung, Roma Grecia Simamora, Ruth Natalia Lumban Gaol and Galih Supraja 2026. Analysis of Obstacles and Challenges of Digital Transformation of AIS in Local Government. International Journal of Economic Research and Financial Accounting (IJERFA). 4, 2 (Jan. 2026). DOI:https://doi.org/10.55227/ijerfa.v4i2.425.