PENILAIAN ASET SUMBER DAYA MANUSIA
Abstract
Human Resource valuation or human assets refers to the measurement and identification of human resources value and information communication to concerned parties. The need for meeting the rising future business opportunities and simultaneously improve and maintain upon the current performance levels has now compelled organizations to consciously look into manpower as a future success leverage
Human assets are in intangible form and are within the inside of human resources. Human assets consisted of intellectual capital, social capital, emotional capital and spiritual capital. There are three main approaches in assessing the human resource asset that is cost-based approach, monetary value based approach and non-monetary value based approach
Keywords
Full Text:
PDFReferences
Ancok, D. 1998. Membangun Kompetensi Manusia dalam Milenium Ketiga. Psikologika,
No. 6, 5-17.
Ancok, D. 2002. Outbound Management Training: Aplikasi Ilmu Perilaku dalam Pengembangan Sumber Daya Manusia. Jogjakarta: UII Press.
Brummet, R.L., Eric Flamholtz and William C. Pyle .1968. Human Resource Measurement: A challenge for Accountants”, The Accounting Review, April, pp. 217-224.
Flamholtz, Eric. 1977. Human Resource Accounting. Los Angles : University of California, Dickenson Publishing Company, Inc.
Friedmen, Brian. And David M Walker. 1998. Delivering On The Promise: How To Attract, Manage And Retain Human Capital. New York: Free Press
Ghosal, Sumantra And Janine Nahapiet. 1998. Social Capital, Intellectual Capital, and the Organizational advantages. The Academy of Management Review Vol. 23, No. 2. pp. 242-266
Goleman, D. 1996. Emotional Intelligence. New York: Bantam Books
Hekimian, James, S. and Jones, Curtis H. 1967. Put on Your People on Balance Sheet, Harvard Business Review, P. 107.
Ikhsan, Arfan. 2008. Akuntansi Sumber Daya Manusia. Edisi Pertama.Yogyakarta : Graha Ilmu.
Likert, Rensis. 1967. The Human Organization: Its Management and Value. New York : Mc Graw Hill Inc.
Likert, rensis and Pyle W.C. 1971. Human Resource Accounting : A Human Organizational Measurement Approach, Financial Analyst Journal, p. 75.
Morse, Wayne J. 1973. A Note on The Relationship between human assets and human capital, Accountung Review, p. 589
Ogan, Pekin. 1976. A Human Resource Value Model for Professional Service Organizations. Accounting Review, p. 306
Pyle, William C. 1980. Human Resource Accounting. Financial Analyst Journal,
Ross, J.1997. Intellectual capital: Navigating the New Business Landscape. New York : MacMillan.
Tunggal, Amin Widjaja. 1995. Akuntansi Sumber Daya Manusia. Cetakan Pertama. Jakarta : PT. Rineka Cipta Abadi.
Watson, David. 1978. Art of Putting People on Balance Sheet, Accountancy, March, pp.42-46.
DOI: https://doi.org/10.21107/mediatrend.v6i1.1752
Copyright (c) 2016 Media Trend