What type of study is this?

This is a Descriptive Qualitative study.

Analysis of Accounting Implementation for Consumable Goods Inventory at the Regional Inspectorate Office of North Sulawesi Province

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This analysis reveals compliance with government accounting standards in inventory management, highlighting key practices.

The study concludes that the accounting treatment of inventory at the Regional Inspectorate aligns with PSAP No. 05.
Recognition, measurement, and disclosure practices for inventory were evaluated following PSAP No. 05 guidelines.
Descriptive qualitative methods were used to gather detailed observations on inventory accounting practices.
The findings emphasize the importance of adhering to government accounting standards for effective inventory management.

Murdas et al. (2025) studied this question.

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