Deby Arachel, Azis, N. L., Putri, F. O., Ita, I., Fadly, M. and Asliana, N. (2025) “Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi”, Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan, 20(3), pp. 514–521. Available at: https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/21913 (Accessed: 5 December 2025).