[guided]Assume the theorem is established for finite positive $\nu$ and finite positive $\mu$. We deduce the general case in two reductions: complex $\nu \to$ positive $\nu$, then $\sigma$-finite $\mu \to$ finite $\mu$.
**Reduction from complex $\nu$ to positive $\nu$.** A complex measure $\nu : \Sigma \to \mathbb{C}$ takes values in $\mathbb{C}$, but our supremum construction will require non-negative measurable functions. We split $\nu$ into pieces that are positive measures.
Decompose $\nu = \nu_1 + i \nu_2$ where $\nu_1(A) := \operatorname{Re}\nu(A)$ and $\nu_2(A) := \operatorname{Im}\nu(A)$. Since $\nu$ is finite (every complex measure is finite by definition), each $\nu_j : \Sigma \to \mathbb{R}$ is a finite real signed measure on the $\sigma$-algebra $\Sigma$. The hypotheses of the **Jordan Decomposition Theorem** — finite signed measure on a $\sigma$-algebra — are therefore satisfied for each $\nu_j$. We apply Jordan decomposition to obtain $\nu_j = \nu_j^+ - \nu_j^-$ where $\nu_j^\pm$ are finite positive measures on $\Sigma$. (The complex case is identical: we have just reduced it to two real signed measures via the real and imaginary part maps.)
We verify each $\nu_j^\pm \ll \mu$. Suppose $\mu(A) = 0$. By absolute continuity $\nu \ll \mu$, every measurable $A' \subseteq A$ satisfies $\mu(A') = 0$, hence $\nu(A') = 0$, hence $\nu_j(A') = \operatorname{Re}\nu(A') = 0$ (similarly for $\nu_2$). The Jordan decomposition expresses $\nu_j^+(A)$ and $\nu_j^-(A)$ as variations over measurable subsets of $A$, all of which give value $0$. Hence $\nu_j^\pm(A) = 0$, so $\nu_j^\pm \ll \mu$.
The finite-finite case applied to each $\nu_j^\pm$ produces $f_j^\pm \in L^1(\mu)$ with $\nu_j^\pm(A) = \int_A f_j^\pm \, d\mu$ for all $A \in \Sigma$. Define
\begin{align*}
f := f_1^+ - f_1^- + i(f_2^+ - f_2^-) \in L^1(\mu).
\end{align*}
By linearity of the integral, $\int_A f \, d\mu = (\nu_1^+ - \nu_1^-)(A) + i(\nu_2^+ - \nu_2^-)(A) = \nu_1(A) + i \nu_2(A) = \nu(A)$ for all $A \in \Sigma$. So $f$ represents $\nu$.
**Reduction from $\sigma$-finite $\mu$ to finite $\mu$.** Now assume $\nu$ is finite positive and $\mu$ is $\sigma$-finite. We need to handle the case $\mu(\Omega) = \infty$, which is incompatible with the bound $\alpha \le \nu(\Omega)$ that drives the supremum construction once we factor through $\mu$. The remedy is to partition $\Omega$ into pieces of finite $\mu$-measure.
By $\sigma$-finiteness, write $\Omega = \bigsqcup_{n=1}^\infty B_n$ with $B_n \in \Sigma$ pairwise disjoint and $\mu(B_n) < \infty$ (a standard disjointification of any countable cover by finite-measure sets). Define
\begin{align*}
\mu_n &: \Sigma \to [0, \infty), & \mu_n(A) &:= \mu(A \cap B_n), \\
\nu_n &: \Sigma \to [0, \infty), & \nu_n(A) &:= \nu(A \cap B_n).
\end{align*}
Both are finite positive measures: $\mu_n(\Omega) = \mu(B_n) < \infty$ and $\nu_n(\Omega) = \nu(B_n) \le \nu(\Omega) < \infty$. We verify $\nu_n \ll \mu_n$: if $\mu_n(A) = \mu(A \cap B_n) = 0$, then $\nu(A \cap B_n) = 0$ by $\nu \ll \mu$, i.e. $\nu_n(A) = 0$.
Apply the finite-finite case to each pair $(\mu_n, \nu_n)$ to obtain $f_n \in L^1(\mu_n)$ with $f_n \ge 0$ representing $\nu_n$. Without loss of generality $f_n$ is supported in $B_n$ (replacing $f_n$ by $f_n \mathbb{1}_{B_n}$ does not change any integral $\int_A f_n \, d\mu_n$ because $\mu_n$ is concentrated on $B_n$). Define
\begin{align*}
f : \Omega &\to [0, \infty), & f(\omega) &:= \sum_{n=1}^\infty f_n(\omega)\, \mathbb{1}_{B_n}(\omega).
\end{align*}
Since the $B_n$ are disjoint, at each $\omega \in \Omega$ exactly one term is nonzero, so the sum is finite-valued and $f$ is measurable as a pointwise limit of partial sums of non-negative measurable functions.
We compute $\int_A f \, d\mu$ via the **Monotone Convergence Theorem**. Define partial sums
\begin{align*}
S_N : \Omega \to [0, \infty), \quad S_N := \sum_{n=1}^N f_n \mathbb{1}_{A \cap B_n}.
\end{align*}
Each $S_N$ is non-negative and measurable; $S_N \le S_{N+1}$ pointwise (each new term is non-negative); and $S_N \uparrow f \mathbb{1}_A$ pointwise as $N \to \infty$. The hypotheses of MCT (non-negativity, measurability, monotone increase) are verified, so
\begin{align*}
\int_\Omega f \mathbb{1}_A \, d\mu = \lim_{N \to \infty} \int_\Omega S_N \, d\mu = \sum_{n=1}^\infty \int_\Omega f_n \mathbb{1}_{A \cap B_n} \, d\mu.
\end{align*}
Since $f_n$ is supported in $B_n$ and $\mu$ restricted to $B_n$ equals $\mu_n$ on subsets of $B_n$, $\int_\Omega f_n \mathbb{1}_{A \cap B_n} \, d\mu = \int_{A \cap B_n} f_n \, d\mu_n = \nu_n(A) = \nu(A \cap B_n)$. Summing and using countable additivity of $\nu$:
\begin{align*}
\int_A f \, d\mu = \sum_{n=1}^\infty \nu(A \cap B_n) = \nu\Big(\bigsqcup_n (A \cap B_n)\Big) = \nu(A).
\end{align*}
Finally, $f \in L^1(\mu)$: by the same MCT argument with $A = \Omega$,
\begin{align*}
\int_\Omega f \, d\mu = \sum_{n=1}^\infty \int_{B_n} f_n \, d\mu_n = \sum_{n=1}^\infty \nu_n(\Omega) = \sum_{n=1}^\infty \nu(B_n) = \nu(\Omega) < \infty.
\end{align*}
Both reductions complete, the remaining work is the finite-finite case, treated in the next steps.[/guided]