ANALISIS PENERAPAN AKUNTANSI SUMBERDAYA MANUSIA DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN DAN KINERJA PERUSAHAAN

  • Budi Lesmana Politeknik LP3I Bandung
  • Dedi Karmana Politeknik LP3I Bandung
  • Dadad Zainal Musadad Politeknik LP3I Bandung

Abstract

Human Resource Accounting currently has not or is not even applied in conventional accounting. This is because the Statement of Financial Accounting Standards is not recognized as an asset. Even so, companies may make other reports where the objective is to recognize human resources as assets that will be presented in the balance sheet of the fixed assets group.

The application of conventional accounting that has been carried out by PT PCX can be concluded that the financial performance as measured by the liquidity ratio, solvency, profitability is a different result than if the company applied Human Resource Accounting.

 Testing is carried out by compiling financial reports in accordance with the Human Resource Accounting concept then conducting financial analysis both on conventional and Human Resource Accounting based financial reports. From the results of this analysis that with the application of Human Resource Accounting company performance is assessed rationally and accurately because by recognizing the human resources as assets.

 

Kata Kunci : Akuntansi Sumber Daya Manusia.

Downloads

Download data is not yet available.

References

Amin Widjaja Tunggal. 1995. Akuntansi Sumber Daya Manusia, Rineka Cipta, Jakarta.

Ayu Sri Indriyani. 2001. Kemungkinan Penerapan Akuntansi Sumber Daya Manusia dalam Kaitannya dengan Pengukuran Kinerja pada PT PCXos Indonesia", Skripsi Univ. Trisakti.

Belkaoui. 1986. Ahmed,"Accounting Theory", University of Illinois.

Lesmana, Budi. 2020. Pelaksanaan Metode POAC Sebagai Strategi Manajemen Bisnis Kursus Pada LPK NURLITA Bandung." JRAK (Jurnal Riset Akuntansi Dan Bisnis).

Flamhoitz, Eric. 1977. Human Resources Accounting, University of California, Los Angles, Dickenson Publishing Company, Inc.

Ikatan Akuntansi Indonesia. 2019. Standar Akuntansi Keuangan. Jakarta: Salemba Empat.

Sofyan Syafri Harahap.2002. Teori Akuntansi, PT Raja Grafindo Persada, Jakarta.

Sofyan Syafri Harahap. 2001. Analisa Kritis Atas Laporan Keuangan, PT Raja Grafindo, Jakarta

Published
2021-07-15
How to Cite
Lesmana, B., Dedi Karmana, & Musadad, D. Z. (2021). ANALISIS PENERAPAN AKUNTANSI SUMBERDAYA MANUSIA DAN DAMPAKNYA TERHADAP LAPORAN KEUANGAN DAN KINERJA PERUSAHAAN. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 7(2), 1 - 9. https://doi.org/10.38204/jrak.v7i2.621