Gaol, N., and I. Kusumawardhani. “Examining Financial Distress In The Indonesian Coal Sector: The Role Of Cash Flow, Leverage, Liquidity, And Institutional Ownership”. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, Vol. 14, no. 3, July 2026, pp. 3691-06, doi:10.37676/ekombis.v14i3.10598.