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

2020 ◽  
Vol 3 (1) ◽  
pp. 11-17
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.  

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

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.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI)

2018 ◽  
Vol 2 (2) ◽  
pp. 1-15
Author(s):  
Budiman Slamet
Keyword(s):  
Human Resource ◽  
Financial Statements ◽  
City Government ◽  
Government Agencies ◽  
Positive Effects ◽  
Government Accounting ◽  
Human Resource Accounting ◽  
Resource Accounting ◽  
Head Of Government ◽  
Technical Guidance

This study was aimed to examine the effect of training/technical guidance on accrual-based governments financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-based governments financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of government's adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Governments Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for Government

MANAGEMENT SCIENCE AND THE DEVELOPMENT OF HUMAN RESOURCE ACCOUNTING*

1978 ◽  
Vol 5 (2) ◽  
pp. 11-35 ◽  
Author(s):  
Shahid L. Ansari ◽  
Diana T. Flamholtz
Keyword(s):  
Human Resource ◽  
Financial Statements ◽  
Management Science ◽  
Financial Accounting ◽  
Major Purpose ◽  
Ww Ii ◽  
Efficient Management ◽  
Human Resource Accounting ◽  
Asset Value ◽  
Resource Accounting

A common misconception about human resource accounting (HRA) is that it focuses narrowly upon financial accounting, that its purpose is to reflect the asset value of people on financial statements. The major purpose of HRA is to provide concepts and measurements to facilitate the effective and efficient management of human resources. It, therefore, represents a management accounting development. Management science has played an important role in facilitating the development of human resource accounting as a managerial tool. The theories underlying HRA are derived from and consistent with the concepts and philosophy of management science developed after WW II. The rationality and multidisciplinary problem solving approaches which characterize management science were applied to HRA and together with other economic and social factors of the 1960's produced human resource accounting.*

scholarly journals HUMAN RESOURCE ACCOUNTING AND CORPORATE FINANCIAL PERFORMANCE OF QUOTED INSURANCE COMPANIES IN NIGERIA

2021 ◽  
pp. 20-39
Author(s):  
CO Onyekwelu ◽  
UI Ironkwe
Keyword(s):  
Human Resource ◽  
Stock Exchange ◽  
Insurance Companies ◽  
Corporate Financial Performance ◽  
Accounting Disclosure ◽  
Return On Equity ◽  
Human Resource Accounting ◽  
Training Cost ◽  
Insurance Firms ◽  
Resource Accounting

The principal aim of our study was to examine the effect of human resource accounting (Human resource accounting disclosure Index, Training cost, Number of staff and Increment in staff salaries) on corporate financial performance (return on assets and return on equity) of insurance companies quoted on Nigeria Stock Exchange for the period 2012 to 2017. Secondary data of 12 quoted insurance companies were collected mostly from their website and the Nigeria Stock Exchange Port Harcourt office. A non-experimental causal (Ex post facto) research design was appropriately adopted to address the research objectives of the study. The lease square regression analysis, precisely the random effect model was used (with the aid of E-views 10) to empirically answer eight research questions raised in the study. The results showed that human resource accounting disclosure and training cost significantly affect Return on Asset and Return on Equity positively while Number of staff and increment in staff salaries has a statistically significant negative effect on Return on Asset. Based on these results, recommendations were given as follows among others, that: Insurance firms should do more in terms of building the culture of capacity building training, developing and motivating the personnel to put in their best for the financial growth of their organizations and enhancing their capacity to improve organizational performance and Insurance firms should increase their human resource accounting disclosure in other to increase stakeholders’ confidence in doing business with them thereby improving its performance.

scholarly journals Determinants of Human Resource Accounting Disclosures

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

scholarly journals Analisis Rasio Keuangan Untuk Mengukur Kinerja Keuangan Pada PT.Pelabuhan Indonesia I (Persero) Periode 2013-2017

Owner ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 545-555
Author(s):  
Rosanna Purba ◽  
Renika Hasibuan ◽  
Prananda Akbar Syam
Keyword(s):  
Financial Performance ◽  
Balance Sheet ◽  
Financial Statements ◽  
Equity Capital ◽  
Return On Equity ◽  
Financial Ratio ◽  
Financial Ratio Analysis ◽  
Income Statement ◽  
Inventory Turnover ◽  
Turn Over

This study aims to determine and analyze the level of financial performance at PT. Pelabuhan Indonesia I (Persero) for the period 2013-2017 in terms of financial ratio analysis based on the Decree of the Minister of BUMN No: KEP-100/ MBU/2002. Information on the condition of the company's financial performance is necessary to maintain the company's existence from competition. The analytical method used is descriptive method with a quantitative approach, with data collection techniques in the form of documentation studies. The data analyzed were the financial statements of PT. Pelabuhan Indonesia I (Persero), which is the income statement and statement of financial position (balance sheet) for the period 2013-2017. Assessment of the performance level from the financial aspect based on the Decree of the Minister of BUMN No: KEP-100/MBU/2002 uses 8 (eight) financial ratio indicators, which is Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, Inventory Turnover, Total Asset Turn Over, and the Ratio of Equity Capital to Total Assets. The results of the assessment of financial performance PT. Pelabuhan Indonesia I (Persero) received a healthy predicate with the AA category in a row during the period 2013 to 2017.

scholarly journals Cost Impression on Human Resource Accounting

2019 ◽  
Vol 8 (2S4) ◽  
pp. 343-346
Keyword(s):  
Human Resource ◽  
Cost Model ◽  
Balance Sheet ◽  
Learning And Development ◽  
Human Resource Accounting ◽  
Research Article ◽  
Resource Cost ◽  
Conceptual Paper ◽  
Resource Accounting ◽  
And Control

The main resource in every organization is "Human resource". They are asset for the organization and they develop organization's productivity and profitability. Human resource is to direct and control the production and profit in the organization. Employees are considered as main factors but they do not belong in the balance sheet as an asset.Many organization do not use any accurate cost model to measure employees cost and value.The employees value does not considered in the organisation. We can measure that value of an employeein different ways, are1.standard cost2.replacement cost3.opportunity cost4.economic value.These cost methods are involved capitalisation of actual cost on recruitment, selection, learning and development, hiring, etc., of personnel in the organization. This research article is focused on theoretical conceptual paper of HRA, it helps the organisation to make important decision making by the help of Human Resource Cost Accounting method.

scholarly journals Impact of human resource accounting on organizations’ financial performance in the context of SMEs

Accounting ◽  
2021 ◽  
pp. 621-628
Author(s):  
Sania Khan
Keyword(s):  
Human Capital ◽  
Human Resource ◽  
Decision Makers ◽  
Managerial Decision ◽  
Return On Assets ◽  
Return On Equity ◽  
Human Resource Accounting ◽  
Capital Efficiency ◽  
Resource Accounting ◽  
The Impact

This study aims to investigate the impact of human resource accounting (HRA) on the overall performance of the organization. By presenting the details of HRA the study identifies various dimensions of organizations’ financial aspects viz., human capital efficiency, organization profitability, return on asset, and return on equity. To understand the impact of various measurements, the study collected required data from 268 responses of human resource and finance departments of SME firms and analyzed the data using linear regression and the result of ANOVA and coefficient values illustrated there is a positive significant effect of HRA on human capital efficiency, organization profitability and return on equity. This is evident that the SME firms in Saudi Arabia are aware of the benefits on HRA of the organization and the only concern is it needs rapid implementation initiatives from the management which is possible with wide awareness across the nation. However, there is no significant effect of HRA on return on assets. This study contributes to the SME firms, human resource departments, and managerial decision-makers to understand the HRA concept and its usefulness to a make positive difference in their financial statements.

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