Fajar Japar Sodik and Gusganda Suria Manda 2025. The Effect of Debt to Equity Ratio (DER) and Sales Growth on ROA of Manufacturing Companies listed on the IDX for the 2021-2024 Period. International Journal of Economics and Management Research. 4, 3 (Aug. 2025), 79–89. DOI:https://doi.org/10.55606/ijemr.v4i3.500.