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https://www.trijurnal.lemlit.trisakti.ac.id/index.php/mraai/article/view/581 https://s3.amazonaws.com/academia.edu.documents/35376023/Arus_Kas_Operasi.pdf? AWSAccessKeyId=AKIAIWOWYYGZ2Y53UL3A&Expires=1553971841&Signature=q%2BZnUiF6lr %2BZWpHDeAXfLp3rHIs%3D&response-content-disposition=inline%3B%20filename %3DJurnal_Ilmu_dan_Riset_Akuntansi_Volume_1.pdf