ANALISIS SIMULASI PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA TERHADAP PERBANDINGAN KINERJA KEUANGAN (Studi Kasus Pada PT Bank Pembangunan Daerah Lampung Tahun 2012-2014)
Abstract: Accounting provides
financial information which is used by manager to make decisions. Conventional accounting
(accounting which accepted generally) treats human resources costs improperly
which resulted in irrelevant financial information. Human resources accounting
is the answer of problems faced by manager to make decision. PT Bank
Pembangunan Daerah Lampung is a company which operational activities engaged in
services, which is fully aware that human resources’ dominant role as one of
the main factors to support the success of the company. It’s shown from its
attempt done in recruitment, selection, development, and training of the
employees to support its employment candidates, yet PT Bank Pembangunan Daerah
Lampung haven’t applied human resourcesaccounting. This study purposed to
analyze the financial performance with profitability ratio analysis and compare
the before and after the appliance of human resources accounting simulation by experimental
descriptive research method. The types of data used is secondary data from
humanresource costs sourced by financial statements PT Bank Pembangunan Daerah
Lampung obtainable website. The result shows the financial performance of PT
Bank Pembangunan Daerah Lampung gets better after human resources accounting is
applied, as shows in the human resources accountingsimulation. It caused cost
of human resouce (acquisitions and development) into an investment not as expense.
Penulis: Yunus Fiscal, Desma
Kode Jurnal: jpakuntansidd160659
