PERASTIA, S.; PURNAMA, E. D. . Financial Performance and Operational Efficiency: A Financial Ratio and Value-for-Money Analysis. Global Academy of Business Studies, [S. l.], v. 2, n. 3, p. 203–215, 2026. DOI: 10.35912/gabs.v2i3.3873. Disponível em: https://goodwoodpub.com/index.php/gabs/article/view/3873. Acesso em: 2 feb. 2026.