NUNGKI INDRATY TK; MARDIANA PURWANINGSIH. 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, [S. l.], v. 5, n. 2, p. 2286–2302, 2026. DOI: 10.5281/zenodo.23321529. Disponível em: https://jaruda.id/index.php/go/article/view/462. Acesso em: 12 oct. 2026.