MANDOLANG, Rayzinsky Clarents; SAERANG , David Paul Elia; PANGERAPAN, Sonny. Analisis Perlakuan Akuntansi Persediaan Berdasarkan PSAP Nomor 05 Pada Badan Pendapatan Daerah Kota Bitung. GOING CONCERN : JURNAL RISET AKUNTANSI, [S. l.], v. 19, n. 3, p. 42–51, 2024. DOI: 10.35794/gc.v19i3.56703. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/56703. Acesso em: 4 feb. 2026.