HARINI, Riska Indah Suci; RAHARJO, Ikhsan Budi; PRIYADI, Maswar Patuh. Human Resources Accounting as Human Capital at PT. PAL Indonesia (Persero). Jurnal Akuntansi AKUNESA, [S. l.], v. 14, n. 1, p. 65–75, 2025. DOI: 10.26740/akunesa.v14n1.p65-75. Disponível em: https://journal.unesa.ac.id/index.php/akunesa/article/view/40845. Acesso em: 15 dec. 2025.