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Sri Ariyanti Arif, Amril Arifin and Asriani Hasan 2023. Application Of PSAK No.14 In The Treatment Of Raw Material Inventory Accounting On PT Perkebunan Nusantara XIV. International Journal of Economic Research and Financial Accounting. 2, 1 (Oct. 2023). DOI:https://doi.org/10.55227/ijerfa.v2i1.57.