Imran, N. E. Z., J. Tangngisalu, Mursidah, and H. Sjahruddin. “Pengaruh Perputaran Kas Dan Perputaran Piutang Terhadap Return on Asset”. ProBisnis : Jurnal Manajemen, vol. 17, no. 03, Aug. 2025, pp. 1938-45, https://www.ejournal.joninstitute.org/index.php/ProBisnis/article/view/1627.