Andrianto, SE, M.Ak
(2019)
DIMENSI KEPERILAKUAN PADA AKUNTANSI SUMBER DAYA MANUSIA.
Equilibrium, 15 (1).
pp. 145-150.
ISSN 2598-9952
Abstract
As long as the rapid development of business entities in various parts of the world, the effectiveness of the organization becomes more important role. The implication is that organizational success or failure is largely determined by the quality of human resources. Human resources are the most vital organizational resources and are recognized as organizational assets. This research aim to measure human resources accounting in an organization, The research method used in this study is qualitative research by describing the past or the current phenomenon. While the data analysis technique used was qualitative descriptive method, namely the method carried out by collecting data, compiling and describing it so that the results are in the form of a clear picture of behavioral dimensions in accounting for human resources.The result of this study, it showed that in the perspective of conventional accounting, human resources have not been considered as assets. Human resource accounting itself was a new concept in the field of financial accounting because it is still in a stage that required further research. This view of human resource accounting centers on the recognition that employees are organizational assets through a cost or human value approach.
Keywords: assets, perspective, behavior
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