Lutfianti, S. N.; Abidin, F. I. N. Analysis of the Implementation of Raw Material Inventory Management and Recording Using Stock Cards and Spreadsheets to Support Internal Control at CV Gemilang Ratabata: Analisis Penerapan Pengelolaan Dan Pencatatan Persediaan Bahan Baku Berbasis Kartu Stock & Spreadsheet Dalam Mendukung Pengendalian Internal Pada CV Gemilang Ratabata. ijler 2026, 21, 10.21070/ijler.v21i1.1680.