The effects of salary and human resource accounting disclosures on small group relations and performance

The influence of human resource accounting disclosures in the financial statements of company’s financial performance (case study at the Modjopanggoong Tulungagung Sugar Factory) aims to determine the effect of human resource accounting disclosures in the financial statements of the financial performance of the company. The data analysis technique quantitative and analysis tool used are (HRCA) Human Resource Cost Accounting, (ROA) Return On Asset, (ROE) Return On Equity, (ATO) Asset Turn Over. The results showed by implementing human resources accounting will affect the financial statements with the increase in total assets, total equityand total profit and decrease in losses. There is an increase in the percentage of RO and ROE, but there is a decrease for ATO. Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada PG. Modjopanggoong Tulungagung) bertujuan untuk mengetahui pengaruh pengungkapan akuntansi sumber daya manusia dalam laporan keuangan terhadap kinerja keuangan perusahaan. Tehnik analisis data yang digunakan adalah deskriptif kuantitatif dan alat analisis yang digunakan adalah analisis HRCA (Human Resource Cost Accounting), ROA (Return On Asset),ROE (Return On Equity), dan ATO (Asset Turn Over). Hasil penelitian menunjukkan dengan melakukan penerapan akuntansi sumber daya manusia maka akan berpengaruh pada laporan keuangan dengan meningkatnya total aset, total ekuitas dan jumlah laba serta penurunan rugi. Terdapat kenaikan prosentase ROA dan ROE, tetapi terjadi penurunan untuk ATO.

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Health and performance: science or advocacy?

Journal of Organizational Effectiveness People and Performance ◽

10.1108/joepp-07-2014-0031 ◽

2014 ◽

Vol 1 (3) ◽

pp. 316-334 ◽

Cited By ~ 3

Author(s):

Jennifer K. Dimoff ◽

E. Kevin Kelloway ◽

Aleka M. MacLellan

Keyword(s):

Human Resource ◽

Design Methodology ◽

Strategic Human Resource Management ◽

Content Type ◽

Human Resource Accounting ◽

Research Designs ◽

Resource Accounting ◽

Healthy Workplace ◽

And Performance ◽

Practical Implications

Purpose – The purpose of this paper is to examine the literature assessing the return-on-investment (ROI) of healthy workplace programs. Design/methodology/approach – Used a narrative review to summarize and evaluate findings. Findings – Although substantial ROI data now exist, methodological and logical weaknesses limit the conclusions that can be drawn. Practical implications – A strategy for monetizing the benefits of healthy workplaces that draws on both human resource accounting and strategic human resource management is described. Social implications – The promotion of healthy workplaces is an important goal in its own right. To the extent that ROI estimates are important in advancing this goal, these estimates should be based on clear logic and strong methodology. Originality/value – The paper suggests the need for stronger research designs but also note the difficulties in monetizing outcomes of the healthy workplace.

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Determinants of Human Resource Accounting Disclosures

Proceedings of the 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020) ◽

10.2991/aebmr.k.201212.081 ◽

2020 ◽

Author(s):

Kadek Dian Sudiari ◽

Ni Kadek Pradnya Widiarini ◽

I Gede Jaya Putra Negara ◽

Gede Kusuma Rajasa ◽

Putu Eka Kusumayani ◽

...

Keyword(s):

Human Resource ◽

Accounting Disclosures ◽

Human Resource Accounting ◽

Resource Accounting

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PENGARUH PENGUNGKAPAN AKUNTANSI SUMBER DAYA MANUSIA DALAM LAPORAN KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Pada PG. Modjopanggoong Tulungagung)

Juripol (Jurnal Institusi Politeknik Ganesha Medan) ◽

10.33395/juripol.v3i2.246 ◽

2020 ◽

Vol 3 (2) ◽

pp. 73-78

Author(s):

Siti Isnaniati

Keyword(s):

Financial Performance ◽

Human Resource ◽

Financial Statements ◽

Cost Accounting ◽

Return On Equity ◽

Accounting Disclosures ◽

Human Resource Accounting ◽

Resource Cost ◽

Resource Accounting ◽

Turn Over

The influence of human resource accounting disclosures in the financial statements of company’s financial performance (case study at the Modjopanggoong Tulungagung Sugar Factory) aims to determine the effect of human resource accounting disclosures in the financial statements of the financial performance of the company. The data analysis technique quantitative and analysis tool used are (HRCA) Human Resource Cost Accounting, (ROA) Return On Asset, (ROE) Return On Equity, (ATO) Asset Turn Over. The results showed by implementing human resources accounting will affect the financial statements with the increase in total assets, total equityand total profit and decrease in losses. There is an increase in the percentage of RO and ROE, but there is a decrease for ATO. Pengaruh Pengungkapan Akuntansi Sumber Daya Manusia Dalam Laporan Keuangan Terhadap Kinerja Keuangan Perusahaan (Studi Kasus pada PG. Modjopanggoong Tulungagung) bertujuan untuk mengetahui pengaruh pengungkapan akuntansi sumber daya manusia dalam laporan keuangan terhadap kinerja keuangan perusahaan. Tehnik analisis data yang digunakan adalah deskriptif kuantitatif dan alat analisis yang digunakan adalah analisis HRCA (Human Resource Cost Accounting), ROA (Return On Asset),ROE (Return On Equity), dan ATO (Asset Turn Over). Hasil penelitian menunjukkan dengan melakukan penerapan akuntansi sumber daya manusia maka akan berpengaruh pada laporan keuangan dengan meningkatnya total aset, total ekuitas dan jumlah laba serta penurunan rugi. Terdapat kenaikan prosentase ROA dan ROE, tetapi terjadi penurunan untuk ATO.

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ANALYSIS OF PERCEPTION OF STUDENTS ON HUMAN RESOURCE ACCOUNTING DISCLOSURES

10.36106/gjra/6305139 ◽

2020 ◽

pp. 1-2

Author(s):

Jaykumar D. Mistry

Keyword(s):

Human Resource ◽

Business Administration ◽

Master Of Business Administration ◽

Dynamic Factor ◽

Accounting Disclosures ◽

Human Resource Accounting ◽

Resource Accounting ◽

Physical Assets

Human Resource is a dynamic factor for any organisation. It deserves an equivalent importance along with other physical assets. That is the reason that it must also be integrate in accounting records. In this regards, 175 responses from different students from higher studies like master of commerce and master of business administration etc, have been obtain. Their views and beliefs for disclosures of Human Resource Accounting have been obtain and analysed. This paper attempts to nd out the respondents perception of professionals for discourse of human resource accounting details in nancial reports.

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A Survey of Managerial Uses of Human Resource Accounting

Indian Journal Of Applied Research ◽

10.15373/2249555x/dec2012/35 ◽

2011 ◽

Vol 2 (3) ◽

pp. 114-115

Author(s):

Rakholiya Nisha Rasikbhai ◽

◽

Dr. Prashant Makwana

Keyword(s):

Human Resource ◽

Human Resource Accounting ◽

Resource Accounting

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ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

Jurnal Riset Keuangan Dan Akuntansi ◽

10.25134/jrka.v4i1.1334 ◽

2018 ◽

Vol 3 (2) ◽

Author(s):

Amir Hamzah

Keyword(s):

Human Resources ◽

Human Resource ◽

Variable Cost ◽

Significant Positive Effect ◽

Microfinance Institutions ◽

Sample Number ◽

Human Resource Accounting ◽

Resource Accounting ◽

Accounting Report ◽

Positive Effect

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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