HASIBUAN, A. N. Financial performance analysis using value for money concept. Journal of Management Science (JMAS), [S. l.], v. 6, n. 1, p. 25–29, 2023. Disponível em: https://www.exsys.iocspublisher.org/index.php/JMAS/article/view/180. Acesso em: 27 jul. 2026.