Sihombing, S., Setiawati, A., Sitanggang, R., & Thabah, A. A. (2024). The Cost and Benefits of Employee Training: Analyzing ROI in Human Resources. Atestasi : Jurnal Ilmiah Akuntansi, 7(2), 781–794. https://doi.org/10.57178/atestasi.v7i2.881