shafti, tika and hasanah, afriyanti 2019. THE IMPACT OF CASH CONVERSION CYCLE EFFIENCY ON OPTIMIZATION OF RETURN ON ASSET ON PROPERTY & REAL ESTATE SUBSECTORS. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING. 3, 2 (Sep. 2019), 262-272. DOI:https://doi.org/10.30871/jama.v3i2.1553.