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 Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, vol. 20, no. 3, Nov. 2025, pp. 514-21, doi:10.32832/neraca.v20i3.21913.