Alijoyo, Franciskus Antonius, Muhammad Juliansyah Putra, Margaretha Banowati Talim, Endang Fatmawati, and B.M.A.S. Anaconda Bangkara. 2026. “A Systematic Review of Human Capital in the Digital Economy”. Jurnal Ilmiah Akuntansi Kesatuan 14 (3):663-78. https://doi.org/10.37641/jiakes.v14i3.5342.