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All Journal CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia Socius: Social Sciences Research Journal
Dimas Prasetia, Dimas
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pemerintah di Tengah Isu Pengelolaan Tambang Tradisional Pohuwato  Prasetia, Dimas; Isa, Rusli; Nani, Yacob Noho
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15273432

Abstract

This study aims to determine the Role of Government in the Management of Traditional Mining in Pohuwato Regency as seen from: Government as a Regulator, Government as a Dynamist and Government as a Facilitator. This research method uses a descriptive approach with qualitative data analysis. Data collection techniques used are observation, interviews, documentation. Data analysis techniques through the following stages: Data Reduction, Data Presentation and Conclusions. Based on the results of the research analyzed in the field, the Role of Government in the Management of Traditional Mining in Pohuwato Regency, seen from: Government as a Regulator, Government as a Dynamisator and Government as a Facilitator, has been carried out well, but there are still some things that need to be fixed and improved, namely the lack of understanding of the community regarding the regulations set by the government. There needs to be socialization or explanation to the community regarding the regulations. As well as increasing or providing facilities that are useful for the mining community.
Human Capital Accounting: A Literature Review Of Valuation, Disclosure, and Organizational Impact Prasetia, Dimas; Maisarah, Sausan Nuhaa
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 5 No. 4 (2025): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53866/jimi.v5i4.939

Abstract

This study conducts a systematic literature review to explore the development of Human Capital Accounting (HCA) in the last decade, focusing on three primary areas: valuation approaches, disclosure practices, and organizational impact. A total of 21 articles were selected using the PRISMA protocol from reputable databases. The analysis reveals that no single method dominates the valuation of human capital. Instead, multiple frameworks—such as cost-based, income-based, and efficiency-based models—are applied, often in combination. The Value Added Intellectual Coefficient (VAIC) model and Data Envelopment Analysis (DEA) have gained traction as practical tools for measuring human capital efficiency. In terms of disclosure, voluntary reporting of human capital information is increasing, though inconsistencies remain across firms and sectors. Enhanced disclosure practices are positively associated with firm value and stakeholder confidence, especially in integrated reporting contexts. Finally, the organizational impact of HCA is evident in improved financial performance, productivity, and strategic decision-making, particularly when human capital is integrated with broader organizational planning. The study concludes that while the field remains fragmented, there is a growing consensus on the critical role of human capital in value creation. Future research should focus on standardizing measurement and reporting practices to strengthen the strategic role of HCA in corporate governance and sustainability.
Co-Authors Maisarah, Sausan Nuhaa Rusli Isa Yacob Noho Nani