Sutanto, J., & Pribadi, Y. (2012). EFFICIENCY OF WORKING CAPITAL ON COMPANY PROFITABILITY IN GENERATING ROA (CASE STUDIES IN CV. TOOLS BOX IN SURABAYA). Journal of Economics, Business, and Accountancy Ventura, 15(2), 289-304. https://doi.org/10.14414/jebav.v15i2.81