Dwi Cahya Widiyanata, and Endah Wulan Safitri. 2026. “Institutional Perspectives On Intangible Assets In Performance Measurement: Toward A Conceptual Framework Of Value Creation ”. Journal of Creative Power and Ambition (JCPA) 4 (2):762-77. https://doi.org/10.70610/jcpa.1707.