Parhusip, Arisma, and Amril. “Digital Literacy Economy: Cost-Benefit Analysis of Up-Skilling HR Investment in Facing Technology Operational Cost Efficiency”. Outline Journal of Management and Accounting 5, no. 1 (February 7, 2026): 20–27. Accessed May 24, 2026. https://journal.outlinepublisher.com/index.php/OJMA/article/view/614.