Sari, Dera Lenovita, Retno Widiastuti, and Riezky Amalia. 2026. “Analisis Penerapan Perhitungan Materialitas Dalam Pelaksanaan Prosedur Vouching Untuk Menilai Kewajaran Akun Pendapatan Dan Beban Operasional PT ABC”. JEBMAFA: Journal of Economics, Business, Management, Accounting, Finance, and Administration 1 (4):502-11. https://journal.megantaraabdinusa.org/index.php/jebmafa/article/view/211.