The Application of Human Resource Accounting in Plywood Company The study case ofPT. Arjuna Perdana Mahkota Plywood
Abstract
Siswandi putra YR, (2004). The possibility for implementing Human Resource
Accounting in Plywood company: A case study of PT. Arjuna Perdana Mahkota
Plywood. Accounting department. Economic Faculty, Indonesian Islamic University.
In this era of competition, every company strives to organize the business in the
best way. The company's accounting information, such as financial statement is the key
to measure the company's performance. Financial statement used by internal and external
users as the basic of decision-making. Because of its importance financial statement has
to put forward all company's information. As a matter of fact, financial statement does
not give comprehensive information to the users.
A new branch of managerial accounting or cost accounting is Human Resource
Accounting. It is concern of confession of human resource as company's asset. Financial
statement will reflect human resource as an asset. This additional information, which
appears in financial statement, will reflect the true condition of the company.
This research examined the application of Human Resource Accounting in
financial statement of PT. Arjuna Perdana Mahkota Plywood. Income statement and
Balance sheet of accounting of period 2000 were used. This research used a qualitative
approach or non-statistical data in analyzing the problem. This based on compensation
model by Lev and Schwartz's Present Value of Future Earning Model.
The following is the result of this research: PT. Arjuna Mahkota Perdana Plywood
had not applied Human Resource Accounting in that company. The company may uses
this research as the reference to apply Human Resource Accounting and it can be used as
reference to the other researcher.
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