“PENGARUH EFISIENSI PENGENDALIAN BIAYA DAN TINGKAT PERPUTARAN MODAL KERJA TERHADAP RENTABILITAS”, financialaccounting, vol. 2, no. 2, pp. 113–125, Jul. 2020, Accessed: May 11, 2025. [Online]. Available: https://jurnal.uniwa.ac.id/index.php/financialaccounting/article/view/19