Sugiarta, Andre Alif Hatta, dwy anti, and Grisviana Diva Nabilla. “The Relevance of Human Resource Accounting in Indonesia”. Journal of Applied Management and Business 4, no. 2 (December 6, 2023): 60–72. Accessed November 25, 2025. https://e-journals.dinamika.ac.id/jamb/article/view/392.