Nuraini, Annisa Intan. “The Effect of Cash Turnover and Inventory Turnover on Return on Assets (ROA)”. Almana : Jurnal Manajemen dan Bisnis 5, no. 2 (August 16, 2021): 259–270. Accessed February 12, 2026. https://journalfeb.unla.ac.id/index.php/almana/article/view/1659.