Ngala, K. U. M., W. S. Manoppo, and J. V. Mangindaan. “Analisis Laporan Arus Kas Pada PT. United Tractors, Tbk”. Productivity, vol. 1, no. 4, Aug. 2020, pp. 301-5, https://ejournal.unsrat.ac.id/v3/index.php/productivity/article/view/29883.