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All Journal Journal of Public and Business Accounting IIJSE
Yasin Bakhtiar, Achmad Chaedar
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Economics, Econometrics & Finance Social Sciences

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Peran Akuntansi Sumber Daya Manusia dalam Meningkatkan Profitabilitas Perusahaan: Studi Kasus pada Sektor Jasa Keamanan Yasin Bakhtiar, Achmad Chaedar
Journal of Public and Business Accounting Vol. 4 No. 1 (2023): January - June
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v4i1.394

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan Akuntansi Sumber Daya Manusia (ASDM) dan dampaknya terhadap profitabilitas perusahaan, dengan studi kasus pada PT. Khatulistiwa Mulia Indonesia. Pendekatan yang digunakan adalah kualitatif deskriptif, melalui wawancara, observasi, dan dokumentasi sebagai teknik pengumpulan data. Hasil penelitian menunjukkan bahwa perusahaan telah mengakui sumber daya manusia sebagai aset strategis melalui pencatatan biaya pelatihan dan pengembangan sebagai investasi jangka panjang. Pengukuran nilai SDM dilakukan dengan metode biaya historis dan biaya pengganti, yang selanjutnya disajikan dalam laporan keuangan sebagai aktiva tidak berwujud. Dampak penerapan ASDM terlihat dari peningkatan indikator profitabilitas seperti ROI, ROA, dan ROE. Temuan ini memperkuat teori human capital dan resource-based view, yang menyatakan bahwa pengelolaan SDM yang baik dapat menjadi sumber keunggulan kompetitif. Penelitian ini merekomendasikan perlunya kebijakan akuntansi nasional yang lebih tegas dalam mengatur pengakuan dan pelaporan nilai ekonomi SDM.
Income Smoothing: Can Firm Size as a Moderation Yasin Bakhtiar, Achmad Chaedar; Komalasari, Agrianti; Alvia, Liza
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6983

Abstract

This study analyzes the effect of cash holding, leverage, profitability, and company size on income smoothing practices with firm size as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The results show that cash holding does not have a significant effect on income smoothing practices, because companies tend to use cash for operational needs, debt payments, and dividends, so it is not used for profit manipulation. On the contrary, profitability and leverage have a significant effect on income smoothing practices, where companies with low profitability and high leverage tend to engage in this practice to maintain their reputation and the stability of their financial statements. In addition, firm size does not moderate the effect of cash holding on income smoothing practices, indicating that larger company size does not affect management decisions in carrying out this practice. However, firm size strengthens the effect of profitability and leverage on income smoothing practices. The larger the company size, the higher the tendency of management to stabilize financial statements to maintain the company's image and the trust of stakeholders, especially creditors. These findings provide insight for investors and regulators in understanding the factors that influence income smoothing practices in the manufacturing sector.
Co-Authors Komalasari, Agrianti Liza Alvia