Daryanto, Wiwiek Mardawiyah, and Fajar Rachmanto. “The Effect of Working Capital Turnover and Receivable Turnover on Profitability: Case Study on PT. Merck Tbk”. International Journal of Business Studies 1, no. 2 (September 25, 2018): 60–65. Accessed March 23, 2026. https://ijbs.ipmi.ac.id/index.php/ijbs/article/view/20.