SIHOMBING, S.; SETIAWATI, A.; SITANGGANG, R.; THABAH, A. A. The Cost and Benefits of Employee Training: Analyzing ROI in Human Resources. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 7, n. 2, p. 781–794, 2024. DOI: 10.57178/atestasi.v7i2.881. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/881. Acesso em: 23 mar. 2025.