S. . Heriyanto, R. . Purnamasari, M. . Arum, E. . Suheny, and U. W. . Nuryanto, “Analysis of Financial Statements as Assessing the Financial Performance (Study at the Cement Sub-Sector Manufacturing Period 2016-2018)”, ijjm, vol. 2, no. 2, pp. 51–65, Apr. 2021.