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Nungki Indraty TK and Mardiana Purwaningsih 2026. THE DYNAMICS OF INDONESIA’S DIGITAL BANKING BUSINESS ENVIRONMENT: A CONCEPTUAL PESTEL ANALYSIS INTEGRATED WITH DYNAMIC CAPABILITIES AND INSTITUTIONAL THEORY. Journal of Accounting Research, Utility Finance and Digital Assets. 5, 2 (Oct. 2026), 2286–2302. DOI:https://doi.org/10.5281/zenodo.23321529.