Research on National Land Resource Accounting Method

This study aims to analyze the determination of inhibiting reporting of human resource accounting at Shariah microfinance institutions in Kuningan Regency, with the sample number of 70 respondents of shariah microfinance institutions.�� This study used a qualitative descriptive research method and verification with interview or questionnaire technique. Research data were tested using instrument test, classical assumption test, multiple regression test.�� The results showed partially variable cost of human resources have a significant positive effect on human resources accounting report, variable measurement of human resources value has a significant positive effect on the human resources accounting report and together show that the variable cost of human resources and measurement value human resources to the accounting reports of human resources.�Keywords: Human Resource Cost, Human Resource Measurement Value, Human Resource Accounting Report

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FAKTOR FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PERBANKAN

Wahana ◽

10.35591/whn.v22i1.150 ◽

2019 ◽

Vol 22 (1) ◽

pp. 61-72

Author(s):

Rani Eka Diansari ◽

Sheftyka Rispin

Keyword(s):

Human Resource ◽

Stock Exchange ◽

Sampling Technique ◽

Significant Positive Effect ◽

Accounting Disclosure ◽

Analytical Technique ◽

Human Resource Accounting ◽

Negative Effect ◽

Resource Accounting ◽

Positive Effect

This study aims to determine the effect of firm size on human resource accounting disclosure, the effect of profitability on human resource accounting disclosure and the effect of company age on human resources accounting disclosure. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2015-2017 with a sample of 120 samples. The sampling technique uses purposive sampling method. The data used is secondery data. Analytical technique used are descriptive statistical analysis, classical assumption test, multiple linear regression, F test, t test and R2 test. The result of the study concluded that 1.) the value of the company sixe was 2,870 and a significance value of 0,005. This proves that the size of company has a significant positive effect on human resource accounting disclosure, 2.) the profitability value is -0,585 and the significance value is 0,560. This proves that profitability has a negative effect not significant on human resource accounting disclosure and 3.) the value of the company age is 1,616 and the significance value is 0,109. This proves that the age company has no significant positive effect on human resource accounting disclosure. Keywords: company size, profitability, company age, human resource accounting disclosure

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HUMAN RESOURCE ACCOUNTING: AN HISTORICAL PERSPECTIVE

Accounting Historians Journal ◽

10.2308/0148-4184.3.4.43 ◽

1976 ◽

Vol 3 (4) ◽

pp. 43-49

Author(s):

J. David Spiceland ◽

Hilary C. Zaunbrecher

Keyword(s):

Human Resource ◽

Historical Perspective ◽

Human Resource Accounting ◽

Resource Accounting

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Land Use Spatial Optimization for Sustainable Wood Utilization at the Regional Level: A Case Study from Vietnam

Forests ◽

10.3390/f12020245 ◽

2021 ◽

Vol 12 (2) ◽

pp. 245

Author(s):

Nguyen Dang Cuong ◽

Köhl Michael ◽

Mues Volker

Keyword(s):

Land Use ◽

Forest Management ◽

Forest Plantations ◽

Land Resource ◽

Forest Landscape ◽

Timber Supply ◽

Landscape Restoration ◽

Forest Landscape Restoration ◽

Wood Utilization

Forest landscape restoration is a widely accepted approach to sustainable forest management. In addition to revitalizing degraded sites, forest landscape restoration can increase the supply of sustainable timber and thereby reduce logging in natural forests. The current study presents a spatial land use optimization model and utilizes a linear programming algorithm that integrates timber production and timber processing chains to meet timber demand trade-offs and timber supply. The objective is to maximize yield and profit from forest plantations under volatile timber demands. The model was parameterized for a case study in Thai Nguyen Province, Vietnam, where most forest plantations grow Acacia mangium (A. mangium). Data were obtained from field surveys on tree growth, as well as from questionnaires to collect social-economic information and determine the timber demand of local wood processing mills. The integration of land use and wood utilization approaches reduces the amount of land needed to maintain a sustainable timber supply and simultaneously leads to higher yields and profits from forest plantations. This forest management solution combines economic and timber yield aspects and promotes measures focused on economic sustainability and land resource efficiency.

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