“PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSET (ROA)PADA PT FKS FOOD SEJAHTERA TBK PERIODE 2014 – 2023”. 2025. Integrative Perspectives of Social and Science Journal 2 (2 Maret): 1673-84. https://ipssj.com/index.php/ojs/article/view/248.