Arif, M., Z. Nafiah, and F. Triasningrum. “EFFICIENCY OF CASH TURNOVER, INVENTORY, AND RECEIVABLES: THE SECRETS BEHIND THE PROFITABILITY LEVEL OF FOOD AND BEVERAGE COMPANIES”. JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen Dan Akuntansi, Vol. 7, no. 2, Jan. 2026, pp. 289-04, doi:10.33747/capital.v7i2.318.