Article Per Year (5 Year)
p-Index From 2020 - 2025
3.397
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Dinamika Akuntansi Keuangan dan Perbankan ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Manajerial JABI (Jurnal Akuntansi Berkelanjutan Indonesia) ACCOUNTHIK : Journal of Accounting and Finance International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Riset Akuntansi Politala Ilomata International Journal of Tax and Accounting Ilomata International Journal of Management JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Ilomata International Journal of Management Ilomata International Journal of Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside International Journal of Integrative Sciences Applied Accounting and Management Review Jurnal Equilibrium Nusantara
Ardian Widiarto
Politeknik Negeri Semarang
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 25 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Ilomata International Journal of Social Science

 1 
The Application of Human Resource Accounting on the Financial Performance of Insurance Companies in Indonesia 2022-2023 Hamidah, Ine Suci; Widyarti, Maria Theresia Heni; Widiarto, Ardian
Ilomata International Journal of Social Science Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i1.1453

Abstract

This study is conducted to analyze how insurance companies in Indonesia treat their human resources as assets and their effect on financial performance when the costs incurred are disclosed as assets in the financial statements presented. This research uses the secondary data of insurance companies listed in Indonesia stock exchange in 2022-2023 and uses an experimental method with a one group pretest-posttest design approach. The steps carried out are to simulate applying human resource accounting to the company's financial statements, to compare its financial performance by calculating, and statistically testing the financial ratios of return on assets, assets turnover and profit margin. The study found that insurance companies in Indonesia still apply conventional methods in their financial statements. applying human resource accounting increases the value of assets, equity, and total profit of the company. It also increases the value of return on assets and profit margin, but decreases the value of the company's asset turnover.
Co-Authors Agina, Afifah alfarizi, Musyafa Alvianita Gunawan Putri Arbainah, Siti Arum Febriyanti Ciptaningtias Canny Diah Prameswari Ch Retno Gayatri Etik Nur Aini Romdhoniyati Eva Safina Rose Farizi, Musyafa Al Fika Azmi Filatrovi, Eldes Willy Gayatrie, Christina Retno Gunawan Putri, Alvianita Hamidah, Ine Suci Iqbal Arraniri Isni Maryatun Nur Janah Lardin - Korawijayanti Lulu Ikbar Yorinda Maria Theresia Heni Widyarti Maria Theresia Heni Widyarti Marliyati Marliyati Marliyati, Marliyati Mella Katrina Sari Mohamad Hasanudin Mohamad Hasanudin Musyafa Al Farizi Musyafa Al Farizi Nasya, Vilda Innaka Nugroho Heri Pramono Rusniti, Rusniti Sabrina Septi Dri Utami Sabrina Septi Dri Utami Sari, Mella Katrina Septian Yudha Kusuma Sianturi, Ronauli Siti Arbainah Siti Arbainah Suko Raharjo Sulistyo Sulistyo Sulistyo Tutik Dwi Karyanti Tutik Dwi Karyanti Widyarti, Maria Theresia Heni