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Analisis Penerapan Akuntansi Sumberdaya Manusia pada Perusahaan Jasa Perhotelan (kasus pada Hotel Pelangi Malang)

Jurnal Pariwisata “PESONA”, volume 6, nomor1, Mei 2003.
Journal from JIPTUNMERPP / 2008-01-09 09:44:56
Oleh : Edi Subiyantoro, Hendah Yunpriastutik, Diploma_3_in_Tourism (wisata-unmer@n2science.com )
Dibuat : 2003-05-01, dengan file

Keyword : Human resource accounting, human capital.

Human resource accounting is the process of identifying and measuring human resources data and communicating this information to interested parties.
This accounting is considered to be a valuable management tool that provide information to managers about the cost and value of personnel to an organization, controling the liquidation and depletion of the economy’s human capital.
The approach employed to estimate the human capital is the expected value analysis of the person’s human capital methods. This approach is expected to be able to show the value of human resources as the firm’s asset properly and making the financial reporting more realistic.

Deskripsi Alternatif :

Human resource accounting is the process of identifying and measuring human resources data and communicating this information to interested parties.
This accounting is considered to be a valuable management tool that provide information to managers about the cost and value of personnel to an organization, controling the liquidation and depletion of the economy’s human capital.
The approach employed to estimate the human capital is the expected value analysis of the person’s human capital methods. This approach is expected to be able to show the value of human resources as the firm’s asset properly and making the financial reporting more realistic.

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PropertiNilai Properti
ID PublisherJIPTUNMERPP
OrganisasiD
Nama KontakDra. Wiwik Supriyanti, SS
AlamatJl. Terusan Halimun 11 B
KotaMalang
DaerahJawa Timur
NegaraIndonesia
Telepon0341-563504
Fax0341-563504
E-mail Administratorperpus@unmer.ac.id
E-mail CKOwsupriyanti@yahoo.com

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