Arofah, U., M. S. Hakim, and M. Alfarizi. “Capital Efficiency and Organizational Performance: A Dynamic Panel Analysis of Weighted Average Cost of Capital (WACC) and ROA in Indonesia’s Healthcare Sector”. Journal of Applied Sciences in Accounting, Finance, and Tax, vol. 8, no. 1, Apr. 2025, pp. 26-40, doi:10.31940/jasafint.v8i1.26-40.