UTKIROV, Samandar; APANDI, R Nelly Nur; SOFIA, Alfira; NURIDDIN, Javliev. Do Operating Cash Flows Improve Firm Performance? The Moderating Role of Bank Foreign Ownership. Jurnal Akuntansi & Keuangan Unja, [S. l.], v. 11, n. 01, p. 90–97, 2026. DOI: 10.22437/jaku.v11i01.54282. Disponível em: https://www.online-journal.unja.ac.id/jaku/article/view/54282. Acesso em: 17 may. 2026.