FAUZIYAH, Nurul; VIZAINIYAH, Novi; SULISTYOWATI, Anjar; MUDZAKKIR, Ahmad. 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, [S. l.], v. 9, n. 1, p. 21–40, 2026. Disponível em: https://ejournal.unisda.ac.id/index.php/J-MACC/article/view/11451. Acesso em: 5 jun. 2026.