MEYLIANI, A.; SANGKALA, M.; RYKETENG, M. Penerapan Prosedur Pengujian Substantif Terhadap Akurasi Pendapatan Dan Beban Dalam Laporan Laba Rugi . Bongaya Journal of Research in Accounting (BJRA), [S. l.], v. 9, n. 1, p. 62–69, 2026. Disponível em: https://ojs.stiem-bongaya.ac.id/BJRA/article/view/1009. Acesso em: 27 jun. 2026.