Hamka, N. M., Renata, S. R., Abadi, Q. S., Wahyuni, T. C. N. and Sundari, A. (2026) “Analysis of the Cash Flow Statement as a Tool for Strategic Decision-Making: A Case Study of PT Telkom Indonesia for the 2022–2024 Period”, Advances in Managerial Auditing Research, 4(3), pp. 169–188. doi: 10.60079/amar.v4i3.942.