KARMILA, K. FINANCIAL PERFORMANCE BEFORE AND AFTER THE IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 109 OF 2012 AT PT. GUDANG GARAM Tbk. DANPT. HM SAMPOERNA Tbk. Jurnal Manajemen Dan Bisnis, [S. l.], v. 2, n. 1, p. 132–145, 2024. DOI: 10.61912/lajumen.v2i1.39. Disponível em: http://journal.lajagoe.com/index.php/lajumen/article/view/39. Acesso em: 14 nov. 2026.