Zuhrah, A., Daulay, A. N., & Kusmilawaty. (2026). Implementation of Internal Controls Over Inventory Based on COSO at CV. Enigma Pasifik Seafood . Danadyaksa: Post Modern Economy Journal, 4(1), 980– 992. https://doi.org/10.69965/danadyaksa.v4i1.604