Harsoyo, A. T., and A. Mabrur. “Does Intellectual Capital Affect Organizational Performance in Indonesia’s Public Sector?”. Substansi: Sumber Artikel Akuntansi Auditing Dan Keuangan Vokasi, vol. 9, no. 2, Dec. 2025, pp. 43-63, doi:10.35837/subs.v9i2.3668.