Shaleh, M., Purnama, H. R., Rina, R. and Fitriani, F. (2026) “The Role of Cash, Receivables, and Inventory Turnover in Driving Profitability in Food and Beverage Manufacturing Firms”, Owner : Riset dan Jurnal Akuntansi, 10(1), pp. 662-573. doi: 10.33395/owner.v10i1.2983.