NINGSIH, S. Perlakuan Akuntansi Sumber Daya Manusia: Assets Sekaligus Investor Bagi Perusahaan. Journal of Accounting and Investment, [S. l.], v. 2, n. 1, p. 13–26, 2015. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/592. Acesso em: 13 may. 2025.