[1]
Deby Arachel, N. L. Azis, F. O. Putri, I. Ita, M. Fadly, and N. Asliana, “Effectiveness of Substantive Audit Procedures on Cash and Financial Instruments: A Comparative Study of Jiwasraya and BPK Sulawesi”, NERACA, vol. 20, no. 3, pp. 514–521, Nov. 2025.