Erni Sulindawati, Ni Luh Gede. “The Effectiveness of the Implementation of Cash Flow System Model to Enhance the Ability to Write Cash Flow Reports”. International Journal of Social Science and Business 3, no. 2 (May 22, 2019): 180–188. Accessed February 1, 2025. https://ejournal.undiksha.ac.id/index.php/IJSSB/article/view/18398.