DIMENSI KEPERILAKUAN PADA AKUNTANSI SUMBER DAYA MANUSIA

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 an d 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 i s 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.