Ramadani, I. F. P. S., & Widodo, C. (2026). Analisis Prosedur Alternatif atas Non-Response Confirmation Audit Utang Usaha Berdasarkan SA 505. Indonesian Journal of Multidisciplinary on Social and Technology, 4(3), 7998–8005. https://doi.org/10.69693/ijmst.v4i3.13936