Risnaeni, Umi Suswati. “Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting”. IQTISHODUNA: Jurnal Ekonomi Islam 4, no. 1 (April 1, 2015): 1–16. Accessed January 10, 2026. https://ejournal.iaisyarifuddin.ac.id/index.php/iqtishoduna/article/view/22.