Siti Samsiah, Nik Maheran Nik Muhammad, Siti Rodiah and Citra Ramayani 2025. THE IMPACT OF TANGIBLE AND INTANGIBLE ASSETS ON FINANCIAL PERFORMANCE: EVIDENCE FROM PRIVATE HIGHER EDUCATION INSTITUTIONS IN INDONESIA. INTERNATIONAL JOURNAL OF ENTREPRENEURSHIP AND MANAGEMENT PRACTISES (IJEMP). 8, 29 (Mar. 2025). DOI:https://doi.org/10.35631/IJEMP.829008.