CECILIA RUMAPEA, Ignacia; SITUMORANG, Yesika; MUDA, Iskandar. THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD (SAP) NO. 5 ON INVENTORY ACCOUNTING: A CASE STUDY OF BATU BARA REGENCY. JITAA : Journal Of International Taxation, Accounting And Auditing, [S. l.], v. 4, n. 01, p. 61–73, 2025. DOI: 10.62668/jitaa.v4i01.1796. Disponível em: https://azramedia-indonesia.azramediaindonesia.com/index.php/JITAA/article/view/1796. Acesso em: 5 dec. 2025.