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All Journal Journal The Winners International Journal of Artificial Intelligence Research Journal of Technopreneurship on Economics and Business Review (JTEBR) Indonesian Journal of Business and Management Access: Journal of Accounting, Finance and Sharia Accounting Journal of Economy Business Development
Chahyono, Chahyono
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Social Sciences Other

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Analisis Penerapan Akuntansi Sumber Daya Manusia Dalam Menilai Kinerja Keuangan Pada PT Bank Sulselbar Cabang Utama Makassar Ayu, Nur Elsyah Tri; Chahyono, Chahyono; Syamsuddin, Indah
ACCESS: Journal of Accounting, Finance and Sharia Accounting Vol. 3 No. 3 (2025): ACCESS: Journal of Accounting, Finace and Sharia Accounting, Desember 2025
Publisher : Program Studi Akuntasi Universitas Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56326/access.v3i3.3666

Abstract

Akuntansi sumber daya manusia merupakan salah satu pendekatan akuntansi yang berupaya mengakomodasi peran strategis manusia dalam proses penciptaan nilai perusahaan. Praktik akuntansi konvensional masih cenderung memusatkan perhatian pada aset berwujud, sementara kontribusi sumber daya manusia sering kali belum tercermin secara memadai dalam laporan keuangan. Penelitian ini bertujuan untuk menganalisis penerapan akuntansi sumber daya manusia dalam menilai kinerja keuangan PT Bank Sulselbar Cabang Utama Makassar. Fokus penelitian diarahkan pada hubungan antara biaya pelatihan karyawan sebagai representasi investasi sumber daya manusia dengan kinerja keuangan yang diukur melalui laporan neraca dan laporan laba rugi. Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan memanfaatkan data sekunder berupa laporan keuangan perusahaan selama periode lima tahun. Teknik analisis data yang digunakan adalah analisis regresi linier sederhana untuk mengidentifikasi arah dan kekuatan hubungan antarvariabel. Hasil penelitian menunjukkan bahwa biaya pelatihan karyawan memiliki keterkaitan dengan perubahan nilai neraca dan dinamika laba perusahaan. Investasi sumber daya manusia cenderung memberikan dampak secara bertahap dan bersifat jangka menengah hingga panjang. Temuan ini menunjukkan bahwa sumber daya manusia berperan penting dalam mendukung stabilitas keuangan dan pencapaian laba perusahaan. Penelitian ini memberikan kontribusi konseptual dalam memperkuat relevansi akuntansi sumber daya manusia sebagai bagian dari analisis kinerja keuangan, serta memberikan implikasi praktis bagi manajemen dalam merumuskan kebijakan pengembangan sumber daya manusia yang berorientasi pada peningkatan kinerja keuangan. Human resource accounting represents an accounting approach that seeks to accommodate the strategic role of human capital in the value creation process of organizations. Conventional accounting practices tend to focus predominantly on tangible assets, while the contribution of human resources is often insufficiently reflected in financial statements. This study aims to analyze the application of human resource accounting in assessing the financial performance of PT Bank Sulselbar Makassar Main Branch. The research focuses on examining the relationship between employee training costs as a proxy for human resource investment and financial performance measured through balance sheets and income statements. A descriptive quantitative approach was employed using secondary data derived from the company’s financial statements over a five-year period. Data analysis was conducted using simple linear regression to identify the direction and magnitude of the relationship between the variables. The findings indicate that employee training costs are associated with changes in balance sheet values and fluctuations in corporate earnings. Human resource investment tends to generate gradual effects and demonstrates medium- to long-term implications for financial outcomes. These results highlight the significant role of human resources in supporting financial stability and profit generation within banking institutions. The study contributes to the development of accounting literature by reinforcing the relevance of human resource accounting in financial performance analysis. In addition, the findings provide practical insights for management in designing human resource development policies that align with long-term financial performance objectives.
Co-Authors Abduh , Thamrin Abduh, Tahmrin Abduh, Thamrin Abdul Karim Abubakar, Herminawaty Achmad, Jumarthi Adam, Cindy Adinda Adinda Ahmad, Amrullah Ambong, Meirissa Arfa, Muhammad Akbar Asfiah, Fifi Ashawir, Ashawir Ayu, Nur Elsyah Tri Baharuddin Baharuddin Balik, Greva Elva Djafar, Syamsuddin Evandari, Dwi Luwis Fuji Fahmi, Afdal Fajriah, Andi Dian Fajriani Fajriani Fatmawinarti, Titi Fauzan, Muhammad Afdhal Febriawan, Febriawan Firman Menne Gianina AL, Glenda Haerida, Muh. Akmal Haeruddin Hamka Hamka, Hamka Hasanuddin Remmang, Hasanuddin Hasfi, Wirawan Herminawati Abubakar, Herminawati Jumarding, Ahmad Kallolangi, Eriska Luthfi A. M., A. Muhammad Mahmuddin, Hartati Mane, Arifuddin Muhammad Yusuf Saleh Nurdin, Uziyana Permatasari Nurfadilah Nurfadilah Nurjaman, Dede Ilyas Pujianti Pujianti Puspitha, Dian Putri, Rezky Amalia Rafiuddin, Rafiuddin Rahman, Rahul Rezki, Fatwa Rosadi, Imran Ruslan, Muhlis Safnah, Siti Said , Miah Said, Miah Saleh, Heruddin Sapiri, Muhtar Setiawan, Lukman Sukmawati Mardjuni Sukmawati Mardjuni, Sukmawati Suriani, Seri Syamsuddin, Indah Taufik Taufik Thanwain, Thanwain Triastuti, Angeline Joalsa Wahyudi, Kemal Wally, Afyar Adi Yunus, Muh. Kafrawi Yunus, Muhammad Kafrawi Yusuf, Muslimin