Rosyafah, S., and J. . Pudjowati. “What Are the Key Determinants of Human Resource Management Effectiveness in Enhancing Organizational Financial Performance?”. Atestasi : Jurnal Ilmiah Akuntansi, vol. 7, no. 1, Mar. 2024, pp. 525-60, doi:10.57178/atestasi.v7i1.815.