Susanti, N. A., Ardaningsi Daing, and Istianah. “ANALISIS ARUS KAS OPERASI SEBAGAI ALAT UKUR KINERJA KEUANGAN”. Management and Accounting Research Journal, Vol. 4, no. 1, Feb. 2024, pp. 52-66, https://jurnal.ilrscentre.or.id/index.php/mars/article/view/106.