Ningrum DS, Kartono K. The Effect of Working Capital Turnover and Debt to Asset Ratio on Net Profit Margin at PT Siantar Top Tbk 2014-2023 period. implikasi [Internet]. 2025Dec.25 [cited 2026Oct.9];3(2):122-9. Available from: https://www.jurnal.dim-unpas.web.id/index.php/implikasi/article/view/827