Human Resource Accounting and Financial Performance: Evidence from Indonesia’s Health Sector (2018–2023). BIMA Journal (Business, Management, & Accounting Journal), [S. l.], v. 6, n. 2, p. 1117–1130, 2025. DOI: 10.37638/bima.6.2.1117-1130. Disponível em: https://journal.pdmbengkulu.org/index.php/bima/article/view/1723. Acesso em: 21 jul. 2026.