Marsus, Soffan, Raynal Yasni, Muliani Sulya Fajarianti, Agung Arianto, and Joko Sustiyo. “Bridging Policy and Practice: The Implementation of Inventory Accounting Standards in Indonesian Local Governments ”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 11, no. 1 (June 26, 2025): 157–174. Accessed June 27, 2025. https://jurnal.bpk.go.id/TAKEN/article/view/2068.