MAIYUNI, N. A. I. .; HABIBIE, S. A. M. . EVALUASI AUDIT CUT-OFF ATAS PIUTANG BPJS DIGITAL RUMAH SAKIT PASCA YEAR-END CLOSING . Jurnal Riset Ilmu Akuntansi, [S. l.], v. 7, n. 2, p. 248-259, 2026. DOI: 10.37478/jria.v7i2.7916. Disponível em: https://e-journal.uniflor.ac.id/index.php/jria/article/view/7916. Acesso em: 29 oct. 2026.