PRASETIA, D.; MAISARAH, S. N. Human Capital Accounting: A Literature Review Of Valuation, Disclosure, and Organizational Impact. Citizen : Jurnal Ilmiah Multidisiplin Indonesia, [S. l.], v. 5, n. 4, p. 965–971, 2025. DOI: 10.53866/jimi.v5i4.939. Disponível em: https://www.journal.das-institute.com/index.php/citizen-journal/article/view/939. Acesso em: 24 may. 2026.