“PENGARUH PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSET (ROA)PADA PT FKS FOOD SEJAHTERA TBK PERIODE 2014 – 2023”, IPSSJ, vol. 2, no. 2 Maret, pp. 1673–1684, May 2025, Accessed: Oct. 21, 2026. [Online]. Available: https://ipssj.com/index.php/ojs/article/view/248