TALIM, M. B.; ALIJOYO, F. A. Identifying and Mapping Human Capital Risk in the State-Owned Enterprises Organization: Evidence from PT Pupuk Indonesia. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 14, n. 1, p. 313–326, 2026. DOI: 10.37641/jiakes.v14i1.4812. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4812. Acesso em: 7 jun. 2026.