Deby Arachel, Azis, N. L., Putri, F. O., Ita, I., Fadly, M., & 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), 514–521. https://doi.org/10.32832/neraca.v20i3.21913