Budhiarjo, Intan Sari, Iriana Kusuma Dewi, Waluyo Jati, and Friska Disty Anindia. “Evaluating Asset Efficiency and Liquidity in Driving Return on Investment:  A Case Study Of  PT Hanjaya Mandala Sampoerna Tbk”. Jurnal Ekonomi, Manajemen, dan Bisnis 4, no. 3 (September 29, 2026): 1445–1456. Accessed October 14, 2026. https://journal.kalibra.or.id/index.php/emis/article/view/835.