AGUNG, R. A. G. A. PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA TERHADAP KINERJA PERUSAHAAN. Commerce Jurnal Ilmiah, [S. l.], v. 5, n. 2, p. 104–109, 2017. Disponível em: https://jurnal.pis.ac.id/index.php/commerce/article/view/44. Acesso em: 29 jan. 2026.