Ependi, E., and D. Dalesna. “THE EFFECT OF INVENTORY TURN OVER, FIXED ASSET TURN OVER, RETURN ON FIXED ASSET, AND RETURN ON EQUITY ON FINANCIAL PERFORMANCE REGIONAL PUBLIC SERVICES AGENCIES”. Journal of Industrial Engineering & Management Research, Vol. 2, no. 1, Feb. 2021, pp. 102 -13, doi:10.7777/jiemar.v2i1.120.