Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi (JEBIMAN)
Vol. 3 No. 2 (2025): JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi

PENGEMBANGAN SUMBER DAYA MANUSIA

Samsuni Samsuni (Fakultas Tarbiyah dan Keguruan Prodi MPI UIN Antasari Banjarmasin)



Article Info

Publish Date
19 Jan 2026

Abstract

Human resources (HR) is one of the most important factors that cannot be separated from an organisation, both institutions and companies. HR is also the key that determines the development of the company. In essence, human resources are people employed in an organisation as movers, thinkers and planners to achieve the organisation's goals. Nowadays, the latest developments view employees not as mere resources, but rather as capital or assets for institutions or organisations. Because of this, a new term emerged outside of H.R. (Human Resources), namely H.C. or Human Capital. This is where human resources are seen not just as the main asset, but an asset that is valuable and can be multiplied, developed and also not otherwise as a liability (burden or cost). Here it is necessary to develop human resources as an investment for the institution or organisation to be improved

Copyrights © 2025






Journal Info

Abbrev

JEBIMAN

Publisher

Subject

Economics, Econometrics & Finance

Description

JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi is a journal that publishes research results, both theoretical and field studies, in general, and specifically related to economics, business, management, and ...