Saresa, Lausa, et al. “Analysis of the Internal Control System for Merchandise Inventory at Alfamart Merapi, Tebeng Gardens, Bengkulu”. Jurnal Ekonomi, Manajemen, Akuntansi Dan Keuangan, vol. 2, no. 3, July 2020, pp. 272-81, doi:10.53697/emak.v2i3.102.