MARSUS, Soffan; YASNI, Raynal; FAJARIANTI, Muliani Sulya; ARIANTO, Agung; SUSTIYO, Joko. Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments . Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Jakarta, Indonesia, v. 11, n. 1, p. 157–174, 2025. DOI: 10.28986/jtaken.v11i1.2068. Disponível em: https://jurnal.bpk.go.id/TAKEN/article/view/2068. Acesso em: 27 jun. 2025.