ANALISIS KEMUNGKINAN PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT PUPUK SRIWIDJAJA PALEMBANG

PRATIWI, FENTA DINITRI and Saftiana, Yulia (2007) ANALISIS KEMUNGKINAN PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA PT PUPUK SRIWIDJAJA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The growth of the economy ha,; changed everything. Years ago, company's investment was dominated only by hard assets.but nowadays, ii focuses more on non-hard assets investment. In this information era, human and knowledge are the central power holder in a company. Company succeed depending on its human resources and their knowledge. Research finding has shown that during period of years 2005-2006, financial reporting of PT PUSRI applied a conventional accounting concept. The comparison of accounting disclosure that during period of years 2005 and 2006, between conventional accounting concept and human resource accounting concept, has given different net profit of its income statement that has made an inclusion of human resources into an income statement . Application of Human Resource Accounting Concept in capitalizing human resources cost also has show the increasing of assets as human capital investment in financial reporting al PT PUSRI. With human capital investment, disclosure of the company may give the impact on the increasing financial reporting relevance in making management decision and helping external user such as investor to evaluate and predict company's performance. Supporting this purposes, the company may capitalize human resources cost to be human capital investment in order to shows the real financial performance of PT PUSRI and gives an alternative disclosure in its human resources reporting

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perlakuan dan Pengukuran Biaya SDM, Pelaporan SDM
Subjects:	H Social Sciences > HF Commerce > HF5549-5549.5 Personnel management. Employment management
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	22 Jan 2020 07:29
Last Modified:	22 Jan 2020 07:29
URI:	http://repository.unsri.ac.id/id/eprint/24927

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