Putri, Riski Andriana, et al. “Financial Performance Analysis and Investment Efficiency Among Hotels in Kendari”. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), vol. 12, no. 1, Feb. 2026, pp. 748-59, https://doi.org/10.35870/jemsi.v12i1.5937.