FAUZIAH, ICHA and Aspahani, Aspahani and Yuniartie, Emylia (2013) ANALISIS KEMUNGKINAN PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA RSUP DR.MOHAMMAD HOESIN PALEMBANG. Undergraduate thesis, Sriwijaya University.
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Abstract
Human Resource Accounting is a process of identifying, measuring costs and human value for an organization and communication of information about human resources to the parties concerned. In the concept of Human Resource Accounting human resource development costs are capitalized into asset Human Resources. Preparation of financial statements with the application of human resource accounting is not intended to alter or make adjustments to the financial statements of the company have been made, but just trying to show the value of the company's human resources. RSUP Dr. Mohammad Hoesin largest government hospital Palembang in South Sumatera, hospital social-tecurity providers and hospitals are also educators, human resource is an important factor in achieving the institution's goals, the quality of human resource development and well-being of employees is a major concern that researchers are interested to make RSUP Dr. Mohammad Hoesin Palembang became the object of the research in order to determine the capitalized costs of human resources department conducted RSVP Dr. Mohammad Hoesin Palembang and its effects when applied to the concept of Human Resource Accounting in the hospital.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Human Resources, Human Resource Accounting, Hospital |
Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing S Agriculture > SF Animal culture > SF111-113 Cost, yield, and profit. Accounting |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Tiara Hilda Safitri Rts |
Date Deposited: | 15 Jan 2021 02:13 |
Last Modified: | 15 Jan 2021 02:13 |
URI: | http://repository.unsri.ac.id/id/eprint/40203 |
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