Ervina, N., Riny, R., Grace, E., Julyanthry, J. and Panjaitan, R. (2025) “Profitability, Liquidity, and Asset Structure in Debt Policy Decisions: A Literature Review”, Jurnal Ilmiah Akuntansi Kesatuan, 13(4), pp. 961–972. doi: 10.37641/jiakes.v13i4.3573.