Berutu, K., & Leon, F. M. (2023). Effect of Intangible Investment on Non-Financial Performance of the Food and Beverage Sector in Indonesia During the Covid-19 Pandemic. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 7(1), 140–149. https://doi.org/10.36555/jasa.v7i1.2170