SUWARNO, S.; FITRIA , F. .; AZHAR, R. . Optimizing Budget Allocation: A Strategic Framework for Aligning Human Resource Investments with Financial Objectives and Business Goals . Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 6, n. 2, p. 835–855, 2023. DOI: 10.57178/atestasi.v6i2.880. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/880. Acesso em: 27 jul. 2025.