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 Analisis Return on Investment Dalam Pengembangan Sumber  Daya Manusia.
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ISSN 1412-0070. Available at: &lt;<a href="https://ejournal.unklab.ac.id/index.php/jbe/article/view/139" target="_new">https://ejournal.unklab.ac.id/index.php/jbe/article/view/139</a>&gt;. Date accessed: 04 oct. 2025.