Nugroho, P. et al. 2025. VALUATION BASES AND TECHNIQUES FOR NATURAL RESOURCES IN INDONESIA’S CGFS: A LITERATURE REVIEW AND PRACTICAL ILLUSTRATION IN INDONESIA. Assets : Jurnal Ekonomi, Manajemen dan Akuntansi. 15, 2 (Dec. 2025), 168–183. DOI:https://doi.org/10.24252/assets.v15i2.62264.