PENERAPAN SISTEM AKUNTANSI SUMBER DAYA MANUSIA TERHADAP KINERJA KARYAWAN PADA BENGKEL PAPUA MOTOR JAYA DI KOTA SORONG

Abstract

Abstract: The issue of human resources is still in the spotlight for companies to survive in the globalization era. Human resources is a determining factor for the successful implementation of an effective organization. Although supported by facilities and infrastructure as well as excessive resources, but without the support of human resources that are reliable and have optimal performance, the company's activities will not be completed properly. The growing importance of human resources is rooted in the increasing complexity of the law and awareness that human resources are valuable tools for increasing productivity and awareness of costs, which are associated with poor management of human resources. The analysis technique used by the writer in this research is descriptive qualitative method and comparative method. The analysis shows that: first, the application of the human resource accounting system to employee performance at the Papua Motor Jaya Workshop is in accordance with the theoretical study. Second, the application of the human resource accounting system to employee performance at the Papua Motor Jaya Workshop in Sorong City can be concluded effectively, which is tested by evaluating compliance by assessing employee performance contributions. Thirdly, employee collaboration, stated to be well proven from the questionnaire report of healthy practice.

Keywords: human resources, accounting system, employee performance, productivity, infrastructure.