scholarly journals PENGARUH BIAYA SUMBER DAYA MANUSIA DAN PENGUKURAN NILAI SUMBER DAYA MANUSIA TERHADAP PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT BANK ACEH SYARIAH KANTOR PUSAT

2020 ◽  
Vol 8 (2) ◽  
pp. 97
Author(s):  
Sri Mulyati ◽  
Hayatun Nafiza
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Primary Data ◽  
Analysis Method ◽  
Head Office ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Permanent Employees ◽  
The Cost

This study aims to determine and analyze the effect of human resource costs and measurement of the value of human resources on the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. This study uses primary data obtained by distributing questionnaires to all respondents. The samples in this study are selected using Purposive sampling. The sample in this study is 60 permanent employees at PT Bank Aceh Syariah. The data analysis method used is multiple linear regression with the help of SPSS 16.0. The results show that the cost of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah Head Office, and the measurement of the value of human resources affects the reporting of human resource accounting at PT Bank Aceh Syariah. Simultaneously, the cost of human resources and the measurement of the value of human resources affect the reporting of human resource accounting at PT Bank Aceh Syariah Head Office. 

ANALISIS DETERMINASI PENGHAMBAT PELAPORAN AKUNTANSI SUMBER DAYA MANUSIA

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

scholarly journals Exclusion of Human Resource Accounting in Statement of Financial Position and its Effects on Performance: Empirical Evidence of Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 1
Author(s):  
Osei-Assibey Mandella Bonsu ◽  
Li Kao Dui ◽  
Liu Ruiwen ◽  
Evans Kwabena Asare ◽  
Agyemang Fredua Sylvester Prempeh
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statement ◽  
Clear Cut ◽  
Financial Position ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Ghana Stock Exchange

Human Resource is the most critical, very significant assets in any business organizations but it is not incorporated in the statement of financial position. The study examined the factors that have accounted for the exclusion of Human Resources Accounting in the statement of financial position of companies listed on the Ghana Stock Exchange. The paper also ascertained the relationship between human resource Accounting and firms performance. The study used both primary and secondary data. A regression model was used to ascertain the effects of Human Resource Accounting on a firm's performance. The study used secondary data from a published annual financial statement of all the listed companies on the Ghana Stock Exchange on the period of 2015-2018. The findings revealed that, the exclusion of human resources in the statement of financial position is due to these key obstacles such as: there is no proper clear-cut and specific guidelines for measuring costs and value of human resources; the period of existence of Human Resource is uncertain; there is no universally accepted method of valuation of human resources; no active market for human resource and the financial position of the business may be misleading. Despite the difficulties for the inclusion of HR into financial statement, it is worthy to note from the findings that, human resources contributes positively to a firm’s financial growth as evidenced by the positive effect on Return on Equity (ROE). Therefore, the paper recommends that the International Accounting Standard Board (IASB) should consult prime actors and professionals in the accounting field to debate on the arguments against and considerations for human resource inclusion in the Statement of Financial Position

scholarly journals Analisis Penerimaan Zakat Untuk Pendidikan Dari Baitul Mal Aceh Utara(studi kasus di Dayah darul Muarrif Al-aziziyah)

el-Amwal ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 72
Author(s):  
Asma Asmaul Husna
Keyword(s):  
Data Analysis ◽  
Sampling Method ◽  
Primary Data ◽  
Analysis Method ◽  
Educational Assistance ◽  
Data Analysis Method ◽  
Interactive Data Analysis ◽  
Interactive Data ◽  
The Cost

his study aimed to determine the effectiveness of receiving zakat for education from Baitul Mal Aceh Utara in Dayah Darul Mu'arrif Al-Aziziyyah. This study used primary data obtained by distributing questionnaires to 60 respondents selected using the Census sampling method. The data analysis method used was interactive data analysis with the Miles & Huberman model by taking steps to reduce data, present data and draw conclusions. The results showed that the acceptance of zakat for education from Baitul Mal Aceh Utara for Dayah Students at Darul Mu'arrif Al Aziziyyah was effective because the assistance received was used appropriately, such as for the cost of educating students and the assistance provided was very beneficial for students with the results of the study of 46 respondents or 76.7 % of respondents who answered that this educational assistance was very beneficial and 14 respondents or 23.3% of respondents answered that this educational assistance was beneficial.

scholarly journals Kompetensi Akuntansi Sumber Daya Manusia dan Kinerja Pegawai dengan Produktivitas sebagai Variabel Intervening

2021 ◽  
Vol 31 (9) ◽  
pp. 2326
Author(s):  
Ni Kadek Budi Arsani ◽  
Ni Ketut Rasmini
Keyword(s):  
Human Resource ◽  
Sampling Method ◽  
Employee Performance ◽  
Secondary Data ◽  
Primary Data ◽  
Test Results ◽  
Human Resource Accounting ◽  
Analysis Technique ◽  
Resource Accounting ◽  
Positive Effect

This study aims to determine the effect of human resource accounting competence on employee performance with BUM Desa productivity as an intervening variable. Data collection was done through a questionnaire. This study uses a quantitative approach with primary data sources and secondary data. The population in this study were all BUM Desa in Gianyar Regency. The sample in this research is BUM Desa in Gianyar Regency with purposive sampling method. The analysis technique used is path analysis. The test results show that human resource accounting competence has a positive effect on the productivity of BUM Desa in Gianyar Regency. The productivity of BUM Desa has a positive effect on employee performance at BUM Desa, Gianyar Regency. Human resource accounting competence has a positive effect on employee performance at BUM Desa Gianyar Regency. Human resource accounting competence has a positive effect on employee performance through productivity at BUM Desa, Gianyar Regency. Keywords: Human Resource Accounting Competence; Productivity; Employee Performance.

scholarly journals ACHIEVING A CONCENSUS ON HUMAN RESOURCES ACCOUNTING: A REVIEW OF LITERATURE

2018 ◽  
Vol 1 (1) ◽  
pp. 131-139
Author(s):  
Ofe Iwiyisi INUA
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Financial Reporting ◽  
Economic Value ◽  
Annual Reports ◽  
Intangible Asset ◽  
Strict Sense ◽  
Future Earnings ◽  
Human Resource Accounting ◽  
Resource Accounting

This paper is a theoretical discourse and review on human resource accounting which remains an issue both for research and in practice. The library-based research design was used in this study. It is an established fact that the human resource is an integral component of every business and constitutes a key intangible asset for companies. However, unlike other assets, human resource does not conform to the peculiar patterns of conventional accounting assets in a strict sense and hence cannot be treated as such. Research efforts and models such as the replacement cost, opportunity cost, present value of discounted future earnings, etc have evolved overtime to try to properly capture, measure and report human resource and each model has its own weakness that makes it daunting for human resource to be fully amenable to the postulations of the models. Many researchers have thus shifted to issues of human resource disclosures in annual reports which basically concerns itself to what is disclosed about human resources such as training, welfare, compensation packages amongst others. This again does not provide much insight to the core issue of human resource accounting which involves cost to recruit, select, hire, train, compensate and develop human assets on one hand and calculating the economic value of people to the organization on the other. The study concludes that there is need for more robust research efforts and quantification methodologies for human resource accounting and the role of financial reporting standards will be crucial in helping to achieve some sort of consensus in moving forward on this issue of human resource accounting.

scholarly journals A Study of Human Resource Accounting

2021 ◽  
Vol 4 (1) ◽  
pp. 10-12
Author(s):  
Arunesh Kumar Gupta
Keyword(s):  
Human Resources ◽  
Human Resource ◽  
Training And Development ◽  
Human Capital Formation ◽  
Traditional Concept ◽  
Human Resource Accounting ◽  
The People ◽  
Resource Accounting ◽  
Physical Assets ◽  
A Charge

Human Resource Accounting (HRA) is a new branch of accounting. It follows the traditional concept that all expenditure on human capital formation is taken as a charge against the revenue of the period as it does not create any physical assets modern view is that cost incurred on any assets as Human Resources need to be capitalized as it provides benefits measurable in monetary terms. Measurement of cost and value of the people to organized as is highly important cost incurred in recruitment, selection, hiring, training and development of employees the concept of HRA has been defined by the American Accounting Association has “The process of identifying and measuring data about Human Resource and communication this information to interested parties. The study of this paper shows meaning, objective, importance and different method of Human Resource Accounting.

Application of Human Resource Accounting in Heavy Industries

2015 ◽  
Vol 1 (2) ◽  
Author(s):  
Shalini Sharma ◽  
R. K. Shukla
Keyword(s):  
Public Sector ◽  
Human Resources ◽  
Human Resource ◽  
Resource Investment ◽  
Human Resource Accounting ◽  
Important Input ◽  
Resource Accounting

Since the beginning of globalization of business and services, Human elements are becoming more important input for the success of any corporate enterprise. It helps the management to frame policies for human resources. Human Resource Accounting is a process of identifying and measuring data about human resources. Measurement of the investment in human resources will help to evaluate the charges in human resource investment over a period of time. This paper aims at analyzing the application of Human Resource Accounting in heavy industries covering the period from 2001-2010 with the case study of The Hindustan Copper Limited, a public sector undertaking. The case study helps to analyze that the value of production per employee is increasing or decreasing.

scholarly journals Pengaruh Kompetensi SDM Terhadap Kualitas Laporan Keuangan Pemerintah Dengan Intervening Pencegahan Fraud

2021 ◽  
Vol 2 (2) ◽  
pp. 136-147
Author(s):  
Sahmin Noholo
Keyword(s):  
Data Analysis ◽  
Human Resources ◽  
Human Resource ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Financial Reports ◽  
Fraud Prevention ◽  
Inferential Analysis

This study aims to determine the effect of human resource competence on the quality of government financial reports with fraud prevention as an intervening variable. The approach in this research is quantitative with the expost facto method. The data in this study are primary data through a questionnaire. The data analysis used is descriptive analysis and inferential analysis (SEM PLS). The results of this study indicate that (1) Human Resource Competence has a positive but not significant effect on Fraud Prevention. (2) Human Resource Competence has a positive and significant impact on the Quality of Government Financial Reports. (3) Fraud Prevention has a positive and significant effect on the Quality of Government Financial Reports. (4) Competence of Human Resources through Fraud Prevention has a positive but not significant effect on the Quality of Government Financial Reports.

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