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