Laila, Y., Febrina, R., Rahman, M. and Anggi Lubis, P. (2025) “The Effect of Company Size, Net Profit Margin, and Debt to Equity Ratio on Income Smoothing in Indonesia’s Textile and Garment Sector”, El-kahfi | Journal of Islamic Economics, 6(02), pp. 433 - 444. doi: 10.58958/elkahfi.v6i02.577.