Wibowo, S., F. M. Leon, H. S. Lestari, E. Syam, A. S. Wahyudi, and N. Pusvikasari. “Asset Turnover Mediates the Effects of ERM and Sales Growth on the Profitability”. Jurnal Akuntansi, Keuangan, Dan Manajemen, vol. 7, no. 4, Sept. 2026, pp. 335-56, doi:10.35912/jakman.v7.n4.p335-356.2026.