Fauziyah, N., Vizainiyah, N., Sulistyowati, A., & Mudzakkir, A. (2026). ANALISIS RETURN ON INVESTMENT (ROI) PROGRAM SERTIFIKASI PROFESIONAL SEBAGAI INSTRUMEN EVALUASI INVESTASI SDM DI BANK RAKYAT INDONESIA CABANG TUBAN. J-MACC : Journal of Management and Accounting, 9(1), 21–40. Retrieved from https://ejournal.unisda.ac.id/index.php/J-MACC/article/view/11451