Hamidah IS, Widyarti MTH, Widiarto A. The Application of Human Resource Accounting on the Financial Performance of Insurance Companies in Indonesia 2022-2023. ijss [Internet]. 2025 Jan. 9 [cited 2026 Mar. 7];6(1):109-22. Available from: https://ilomata.org/index.php/ijss/article/view/1453