Marpaung, S. A., H. L. Siagian, and H. M. Manalu. “The Effect of Operational Audit and Internal Control on Raw Material Inventory Management”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 12, no. 2, Apr. 2024, pp. 219-28, doi:10.37641/jiakes.v12i2.2508.