Anistya Dhifa Pratitasari, and Eny Kusumawati. “Financial Distress: Real Interest Rate, Operating Cash Flow, Operating Capacity, Sales Growth Dan Kepemilikan Institusional”. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam 6, no. 6 (June 20, 2025): 2605 –. Accessed June 1, 2026. https://journal-laaroiba.com/ojs/index.php/elmal/article/view/8704.