PENGUKURAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGUNGKAPANNYA PADA LAPORAN KEUANGAN PERUSAHAAN (Studi Perusahaan Daerah Air Minum (PDAM) Banyumas)

DARMAYANTI, ANISA (2014) PENGUKURAN AKUNTANSI SUMBER DAYA MANUSIA DAN PENGUNGKAPANNYA PADA LAPORAN KEUANGAN PERUSAHAAN (Studi Perusahaan Daerah Air Minum (PDAM) Banyumas). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

The aims of research were 1. To find out the cost of human resource that could be the asset of company value. 2. To find out the profit differences between conventional financial report and human resource accountant This research was a quantitative descriptive research. The data was a secondary data. The technique of collecting the data was by observation technique and library research. The data analysis was by describing how the accountant treatment of Human Resources Development (HRD) on Regional Drink Water Company (PDAM) Banyumas. The research resulted that the difference between the cost of human resources with conventional accounting human resource accounting in PDAM Banyumas. This is indicated by the value of the probability p (0.009) <0.05. But showed no significant difference in HR profits. This is indicated by the value of the probability p (0.076) <0.05.

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