ANALISIS KEMUNGKINAN PENERAPANAKUNTANSI SUMBER DAYA MANUSIAPADA HOTEL INNA TRETESPRIGEN-PASURUAN

Kuncari, Septriana (2009) ANALISIS KEMUNGKINAN PENERAPANAKUNTANSI SUMBER DAYA MANUSIAPADA HOTEL INNA TRETESPRIGEN-PASURUAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

The changing of economic’s structure from agriculture to the industry make the raising of human capital is very needed. With it all the developed of human resources is important, because it will be improve and mount of eficiency and effectiveness a company’s target have been made. Besides that human resources have developed doesn’t only to improve productivity but it also could improve their loyalty to the company. Human resources accounting is a proces to identity and measure a value of the company’s assets and to communicate it for the user of finance report, so that they can decide a suit decision. Human Resources Accounting are Human Resources Cost Accounting and Human Resources Value Accounting. The characteristic of this experiment is discriptif which tried to use the concept of human resources accounting as a alternative of conventional accounting. Because a company just recognized the costing about developing and acquisition of human resources when it have become. Then they analize the influence it to company’s performance was based of the finance report. This human resources accounting concept could be used in INNA Tretes Hotel Prigen-Pasuruan, because the company have been spent enough money for that program. So long time all of the cost have been charged in the period when it have become so that it so influence enough of the finance report. In 2004 the human resources accounting gather up that cost are Rp 21.550.000,- and Rp 29.950.000,- for 2005. That cost would be amortization about 5 year. The result of the used human resources accounting in INNA Tretes Hotel Prigen-Pasuruan are raising of profit for 2004 about Rp 299.185.000,- to Rp 325.045.000,-, and the raising of total assets for 2004 about Rp 3.271.499.000,- to Rp 3.288.739.000,-. The management could be used that information to control and mount of eficiency to decide the decision of human resources. This tesis will give some conclusion about the experiment and to recommend something about what the management and accountant have to do improve human resources accounting.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anwar Jasin
Date Deposited: 10 Jul 2012 03:41
Last Modified: 10 Jul 2012 03:41
URI: http://eprints.umm.ac.id/id/eprint/11657

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