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Manusia sebagai Aset atau Biaya? Pengungkapan Sumber Daya Manusia dalam Laporan Keuangan
Get PDFHuman resource is the most valuable asset of an organization. However, conventional accounting was not able to provide valid information about human resource in the financial statements, whereas such information is absolutely needed by stakeholder in decision-making. This has led to the emergence of human resources accounting. This study aims to analyze the recognition of human resource as assets (rather than cost) in the financial statements and various obstacles in application of human resources accounting. This study uses a descriptive analysis in analyzing secondary data related to these issues. The results show that there are three trends in the accounting treatment model for human resources, namely, investment in human resources, intangible assets and deferred charges which are subsequently amortized. Meanwhile, the obstacles in the application of human resource accounting are human resource is not meet the requirements as an asset, there is no uniformity of measurement and assessment of human resources and the validity value of measurement of human resources does not reflect the real or full value. Therefore, an encouragement through empirical research to create uniformity measurement of human value and also efforts to revisit the definition of assets are required. Thus, the human resource could be recognized as asset in General Accepted Accounting Principle.
Keywords: Asset, Cost, Human resource, Human resource accounting.
Abstrak
Sumber daya manusia merupakan aset paling berharga bagi sebuah organisasi. Namun, akuntansi konvensional tidak mampu menyediakan informasi yang valid tentang sumber daya manusia dalam laporan keuangan, padahal informasi tersebut sangat dibutuhkan terutama oleh pihak-pihak yang berkepentingan dalam pengambilan keputusan. Hal inilah yang menyebabkan munculnya akuntansi sumber daya manusia. Penelitian ini bertujuan untuk menganalisa kembali pengungkapan keberadaan manusia sebagai aset dan bukan hanya sebagai biaya dalam laporan keuangan serta berbagai kendala yang dihadapi dalam upaya pengaplikasian akuntansi sumber daya manusia. Penelitian ini menggunakan metode yang bersifat deskriptif analisis dalam menganalisa data sekunder yang berkaitan dengan masalah-masalah tersebut. Hasil penelitian menunjukkan bahwa ada tiga kecenderungan model perlakuan akuntansi atas sumber daya manusia yaitu, investasi sumber saya manusia, aktiva tak berwujud dan biaya yang ditangguhkan yang selanjutnya diamortisasi. Sementara, kendala dalam aplikasi akuntansi sumber daya manusia antara lain, belum terpenuhi syarat sebagai aset, belum adanya keseragaman pengukuran dan penilaian terhadap sumber daya manusia dan nilai validitas pengukuran terhadap sumber daya manusia tidak merefleksikan nilai seutuhnya. Oleh sebab itu, perlu adanya dorongan melalui riset-riset empiris untuk membuat keseragaman dalam pengukuran nilai manusia dan juga upaya untuk meninjau kembali definisi dari aset. Hingga kemudian sumber daya manusia mendapatkan pengakuan sebagai aset dalam General Accepted Accounting Principle.
Kata Kunci: Akuntansi Sumber Daya Manusia, Aset, Biaya, Sumber Daya Manusi
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
The Impact of the Tourism Industry on Local Revenue in Langsa City
Get PDFThe tourism sector can increase Regional Original Income, but its contribution has not been fully realized. Therefore, the government needs to play an important role in tourism development. This study aims to determine the tourism sector's contribution to Langsa City's Regional Original Income and the government's efforts related to tourism development. The research method employed a qualitative approach with a descriptive research type. The primary data for this study consisted of interview data, while the secondary data included documentation, tax reports, and Regional Original Income of Langsa City for the period 2018 to 2020. The study revealed that the tourism sector's contribution to the Regional Original Income of Langsa City from 2018 to 2020 was minimal. Specifically, Kota Forest and Mangrove Forest tourism contributed 0.0017%, Mutiara Water Park contributed 0.00004%, Virta Tirta Raya contributed 0.00029%, and Royal Waterboom contributed 0.00029%, resulting in a total contribution of 0.00232%. These figures indicate that the tourism sector's contribution to the city's income is very low. The Langsa City government is making efforts to develop tourism in a way that optimizes Regional Original Income through environmental improvement and structuring, sustainable use of natural resources, support for the local economy, and community involvement in maintaining existing tourist attractions in Langsa City
Customer preference analysis in using cash recycle machine service at Bank Syariah Indonesia
No full textThis study aims to analyze the level of preference of Bank Syariah Indonesia customers in using cash deposit services through the Cash Recycle Machine (CRM). This is a qualitative research with qualitative data in the form of ordinal data collected through questionnaires and compiled using a semantic differential scale with 10 predetermined attributes. The sample in this study was 100 customers of Bank Syariah Indonesia Langsa City Branch which was determined through accidental sampling technique. The research method used is the Kendall's concordance method processed with SPSS. The results of the research through the Kendall's test obtained the Kendall's value of 0.33 and the X2 value of 29.531. While the value of X2table0.05;9 is 16.918. This means that there is a relevancy of the respondent's answer preferences related to the 10 attributes used in the questionnaire. Meanwhile, 9 of 10 attributes, namely decision, distance, time period, time for deposit cash, technology, level of practicality, smooth access, durability of deposit proof, and level of risk, have a preference that tends to be positive and be taken into consideration for customers to deposit their cash through the CRM service. Except for the attribute which is related to the level of security where the average respondent agrees that it is not really be taken into customer consideration in making cash deposits through CRM service
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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