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Apr 27, 2022
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Apr 27, 2022
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Abstract
This study aims to analyze and describe how the disclosure of human capital reporting based on the principles of Human Resources Management (HRM), Human Resources Accounting (HRA) and Human Capital Management (HCM) in the annual report of PT. Semen Indonesia can create corporate value. Human capital is the most important capital for the company. Skills, knowledge and behavior that are well managed are expected to give the best contribution to support efforts to achieve the company's vision and mission. This research is a qualitative research using content analysis method. This study concludes that the disclosure of human capital reporting that is in line with the principles of HRM, HRA and HCM can create company value even though it only implements the disclosure pattern without the use of costs, metrics and indicators of achievement.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
How to Cite
Achjuningrum, R. A., & Suhartini, D. (2022). Implementation of Disclosure of Human Capital Reporting in Creating Corpo-rate Value at PT. Semen Indonesia. Basic and Applied Accounting Research Journal, 1(2), 79-94. https://doi.org/10.11594/baarj.01.02.04
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Daulay, S. R. M. and Wahyudi, E. (2019) ‘Analisis Pengungkapan Human Capital : Studi Pada Perusahaan Publik di Indonesia’, Jurnal PKN STAN.
Goldin, C. (2003) ‘Human capital’, Economics and Human Biology, 1(2), pp. 207–221. doi: 10.1016/S1570-677X(03)00035-2.
Ikatan Akuntansi Indonesia (2018) Standar Akuntansi Keuangan.
Investor Daily (2021) Fundamental Semen Indonesia Tetap Kokoh, Investor.id. Available at: https://investor.id/market-and-corporate/fundamental-semen-indonesia-tetap-kokoh.
Joseph, I. (2014) ‘Human Capital: Definitions, Approaches and Management Dynamics’, Journal of Business Administration and Education, 5(1), pp. 55–78.
Joshi, M. (2015) Human Resource Management, Human Resource Management.
Kumar, S. et al. (2016) Human Resource Accounting. MBHR 4002.
Landau, L. (2009) ‘Human Capital Development and Its Impact on Firm Performance: Evidence From Developmental Economics’, Journal of International Social Research, 2(8).
Martani, D., Nastiti, D. and Wicaksono, P. T. (2014) ‘Disclosure of Non Financial Information About Public Services On The Official Website of Local Goverments in Indonesia’, Journal of Theoretical and Applied Information Technology.
McCann, D. (2019) Human Capital ’ s Big Reveal, CFO Publishing. Available at: https://www.cfo.com/human-capital-careers/2019/09/human-capitals-big-reveal/ (Accessed: 7 August 2020).
Mee, M. (2019) The Evolution of People & Workforce Analytics.
Otoritas Jasa Keuangan (2016a) ‘Peraturan Otoritas Jasa Keuangan Nomor 29 /POJK.04/2016 Tentang Laporan Tahunan Emiten atau Perusahaan Publik’. Otoritas Jasa Keuangan.
Otoritas Jasa Keuangan (2016b) ‘Surat Edaran Otoritas Jasa Kenuangan Nomor 30 /SEOJK.04/2016 Tentang Bentuk dan Isi Laporan Tahunan Emiten atau Perusahaan Publik’. Otoritas Jasa Keuangan.
Parmar, B. L. (2010) Stakeholder Theory: The State of the Art. Cambridge University Press.
Prysa, M. et al. (2018) ‘ScienceDirect System analysis of human capital for information system development’, International Conference on Knowledge Based and Intelligent Information and Engineering Systems. doi: 10.1016/j.procs.2018.08.060.
Reucroft, G. and Scott, T. (2015) Human Resources A Practical Guide. 1st editio. Bookboon the ebook company.
Ridhuan, M., Abdul, C. and Mohammed, R. (2016) ‘Disclosure of Human Capital Information in Annual Reports’, International Journal of Business Management (IJBM), Volume 1(January).
Sage, L. et al. (2014) Maximizing People Potential. Bookboon the ebook company.
Sukoco, I. and Prameswari, D. (2017) ‘Human Capital Approach To Increasing Productivity of Human Resources Management’, 2(1), pp. 93–104.
Sulistyowati, E. (2018) Pengaruh Corporate Governance, CSR & Intellectual Capital Terhadap Firm’s Value Dimediasi Internet Financial Reporting Timelines. Surabaya.
Tanjung, H. A. and Basuki, H. (2013) ‘Pengungkapan Informasi Human Capital Dalam Laporan Tahunan PT. PLN (Persero) Distribusi Jawa Timur’, Jurnal Ekonomi Bisnis, XXIII.
Wefi, A. (2020) Manajemen Investasi dan Pasar Modal. Madura: IAIN MAdura.