PENTINGNYA MANAJEMEN AKUNTANSI SUMBER DAYA MANUSIA

Authors

  • Mutiara Kemala Ratu Universitas Indo Global Mandiri
  • Vhika Meiriasari Universitas Indo Global Mandiri
  • Kgs. M. Nurkholis Universitas Indo Global Mandiri

DOI:

https://doi.org/10.36982/jiegmk.v13i1.2272

Abstract

Accounting still seems to be growing more widely until now. One thing which is disputed is the Human Resource Accounting. Human Resources Accounting (HRA) was born because some experts feel that the human resources is an asset to the company and not a burden as in conventional accounting. Human resources is an enforcer for the company which has the most important role for a company. Because of human resources, the company will be able to get high profits, the operation go smoothly, and can get other corporate goals. Therefore, human resources ought to be used as a corporate asset so companies need to implement Human Resources Accounting.

References

Arsalan, Syakieb. 2012. “Human Capital dan Kendala Penerapannya dalam Laporan Keuanganâ€. http://repository.widyatama.ac.id/ xmlui/bitstream/handle/123456789/1905/54-Syakieb%20Arsalan.pdf?sequence=3&1534-D83A_1933715A=9537dba09ddfe0d6068c5e3318ef688ebb4c5080, 22 April 2015.

Bullen, Maria L, & Eyler, K. (2008). Human resource accounting and international developments: Implications for measurement of human capital. Journal of International Business and Cultural Studies.

Brummet, R.L., Flamholtz, E.G. and Pyle, W.C. (1968), “Human resource measurement – a challenge

for accountantsâ€, The Accounting Review, Vol. 18 No. 2, pp. 217-24

Brummet, R. L, E. Flamholtz & W.C Pyle. 1969. Human Resource Accounting. Ann Arbor, Michigan. Foundation for research on human behaviour.

Dewi, Irra Chrisyanti. 2009. “Analisis Nilai SDM dan Akuntansi SDM: Studi Kasus PT X http://s ir.stikom.edu/445/1/2009-III-331.pdf, 19 April 2015.

Dewi, Kencana. “Akuntansi Sumber Daya Manusiaâ€, 2014.

Kamayanti, F. dan. (2012). The relevancies and applicability of human resources accounting implementation under hegelian dialectica. Jurnal Akuntansi Multiparadigma, 3(2).

Meidiyoana, Annisa. “Penerapan Akuntansi Sumber Daya Manusia pada Laporan Keuangan Grand Cempaka Resort and Conventionâ€. http://publication.gunadarma.ac.id/bitstream/123456789/11013/1/DOKUMEN, 1 May 2015.

Riskiansyah. 2014. “Pro Kontra Penerapan Human Resources Accounting pada Laporan Keuanganâ€. https://www.google.co.id/url?sa=t &rct=j&q=&esrc=s&source=web&cd=2&cad=rja&uact=8&ved=0CCEQFjAB&url=http%3A%2F%2Fstan.academia.edu%2FRiskiansyahRustam&ei=3XU8Ve-fF9ecugSG0oGgDQ&usg =AFQjCNFcynuTJw1qV9Io7AGadcnRNxS2gA&bvm=bv.91665533,d.c2E, 19 April 2015.

Rispantyo. “Akuntansi Sumber Daya Manusia: Antara Hidup dan Matiâ€. Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 7, No. 1. http:/ /download.portalgaruda.org/article.php?article=114848&val=5258, 20 April 2015.

Sudarno. Akuntansi Sumberdaya Manusia: Perlakuan Dan Pengukuran. Jurnal Akuntansi Universitas Jember, 22 April 2015.

Suwarto. 2006. “Akuntansi Sumber Daya Manusia sebagai Alternatif dalam Penyusunan Laporan Keuanganâ€. Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5, No. 1, 19 April 2015.

Sawarko, Iman dan Kandi Senastri. 2009. “Keterkaitan Strategi Manajemen Sumber Daya Manusia dengan Akuntansi Sumber Daya Manusiaâ€. http://ppa.fe.unpad.ac.id/uplo ads/files/wp-acc21.pdf , 19 April 2015.

Sueb, Mamed dan Elly Suryani. 2009. “Human Resource Accounting : Recognition of Human Resource Accounting Criteria as Asset in Corporationâ€. http://ppa.fe.unpad.ac.id/upload s/files/wp-acc13.pdf, 19 April 2015.

Downloads

Published

2022-07-25

How to Cite

Ratu, M. K., Meiriasari, V., & Nurkholis, K. M. (2022). PENTINGNYA MANAJEMEN AKUNTANSI SUMBER DAYA MANUSIA. Jurnal Ilmiah Ekonomi Global Masa Kini, 13(1), 23–29. https://doi.org/10.36982/jiegmk.v13i1.2272

Issue

Vol. 13 No. 1

Section

Articles

License

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.