Herliza Rizki, I. and Malkit Kaur 2022. Analysis Of Statement Of Profit And Loss And Statement Of Cash Flows On Operating Cash Flow Ratio On Cv Biru Utama. Enrichment : Journal of Management. 12, 2 (May 2022), 2398-2403. DOI:https://doi.org/10.35335/enrichment.v12i2.570.