Abstract: Human Resource Accounting merupakan proses pengidentifikasian dan pengukuran data tentang sumber daya manusia dan menyampaikan informasi tersebut kepada pihak-pihak yang berkepentingan. Tujuan dari penelitian ini adalah untuk mengetahui penerapan Human Resource Accounting secara kajian teoritis, untuk mengetahui interpretasi dari Human Resource Accounting dalam pengambilan keputusan alternatif, untuk mengetahui interpretasi dari Human Resouce Accounting. Dalam penelitian ini, penggunaan metode penelitian dengan pengkajian secara teoritis dalam pengumpulan data sekunder berupa teori-teori yang mendukung penerapan Human Resource Accounting. Alat analisis yang digunakan dengan pengkajian teori ke dalam perhitungan dimana metode yang digunakan menggunakan Historical Human Resource Cost, serta penggunaan contoh penerapan pada perusahaan yang telah melibatkan Human Resource Accounting dalam perusahaan. Dengan penerapan Human Resource Accounting pada perusahaan dapat memberikan informasi tentang Sumber daya manusia dalam perusahaan untuk proses pengambilan keputusan. Akuntansi Sumber daya manusia mencatat pengeluaran untuk sumber daya manusia sebagai investasi atau aktiva bukan sebagai biaya. Pengeluaran yang dicatat sebagai pengeluaran rekruitmen, hiring formal dan informal informasi training, orientasi, pengembangan dan lain sebagainya. Jumlah investasi dikapitalisasi dan akan diamortisasi secara periodik menurut taksirantenura dari staf yang bersangkutan dengan masalah tersebut.

Keywords: Human, Resource, dan Accounting

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Abstract: This research is conducted to 1) know the factors both external and internal which cause the young unemployment, specially in various region of Pasuruan regency, (2) formulate the development and improvement strategy of human resources quality, especially on the young group, 3) know the various potency of business that able to be developed as according to market opportunities and available production resources and 4) formulate the strategy to support business climates to the young, to increase entrepreneurs. Research method was conducted through (1) identifying regarding locations and respondents that will be selected; (2) application of data collecting techniques (depth interview, observation, questionnaire and others) to get primary data; (3) evaluating all of the problems related to secondary data; and (4) analyzing comprehensively regarding the problem solving. Result of the research indicates that: Factors that create young unemployment Pasuruan are disconnection of relation works and the lower than expected incomes. The major resistances to young group in Pasuruan to get work are: a) limited opportunity to work, or because of mismatch of skill and knowledge. b) Limited capital to do business.

Keywords: unemployment, strategy of human resources quality, market opportunities.

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Abstract: This research was conducted in order to study factors such as of customers trust, service of employees of bank and bank facility influenced the saving behavior of customers at the government bank in Ambon. Using purposive technique sampling to obtain 150 respondents which were customers belong to government bank, those who did saving in that bank as samples. Result of regression analysis this research indicated there were some factors that influenced the saving behavior of customers at the government bank in Ambon, such factors namely the customers trust in the bank, employees services to customers and the bank facilities.

Keywords: saving behavior, customer trust, employee service

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Abstract: The research will analyze the influence of the factors culture, social environment, individual, psychological and marketing strategy toward consumers attitude in purchasing fruits to show competitive value of local fruit toward import fruits. This research purposely conducted in Surabaya as one of the final destinations for fruit marketing with fruits consumer as a respondent and using survey method. Sample taken from 140 respondents from five Surabaya areas. Data collection conducted in interviews and direct observation toward several research objects using Structural Equation Modelling (SEM). The research result shows that on import fruits, culture influenced significantly, social environment does not influenced significantly, individual influenced significantly, consumer psychology does not influenced significantly and marketing strategy influenced significantly.

Keywords: Factors Influence, Consumers behaviour, and Import Fruits

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Abstract: The main purpose of this research is to unfolding values of zakat management at Badan Amil Zakat (BAZ) East Java Province.The research focuses are: (1) the organizational/institutional system at BAZ Jatim; (2) the strategic management and utilization of zakat funding in instructioning and empowering the economy of nation; (3) the supporting and hindrance factors zakat management at BAZ Jatim. Research approach applied in this research was qualitative approach by using case study as its method. In this research, the researcher was the key instrument. Other instruments using to support the researcher were tape recorder, field note, interview list. Data collected from two main resources that are informant(human): amil, muzakki, and mustahik and non-human resource such documentation, brochure and annual report of BAZ Jatim. The data collecting technique was interview and documentation. The results of this research revealed. Firstly, to get the loyal consumer (muzakki) BAZ Jatim applied four stages strategies: (1) decided segment and target positioning of consumer (muzakki); (2) fixing and preparing human resources; (3) database construction and communication with them which meet the criteria as the priority muzakki, and; (4) actuating doing the right thing based on the mentioned stages. Secondly, in utilization of zakat funding as instrument of instructioning and empowering he economy of nation, the BAZ managers make two strategies orientation: consumptive and productive (i.e: education, training, and working capital). Thirdly, the BAZ management run well supported by some factors; (1) government supporting or policy; (2) public supporting; (3) the sincerity of manager, and; (4) the adequate facilities. While the hindrance factors are: (1) the doubted among of the consumer to the accountability of BAZ; (2) difference perception on the profession zakat; (3) the quality of human resources. Apart from the above reveals, the finding of research utters and formulates the values of zakat management at the wider spectrum, that are: (1) educational value of zakat; (2) economical value; (3) spiritual value; (4) social value, and (5) health value.

Keywords : management, zakat values, instructional, empowerment, and economy of nation.

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Abstract: This research aims to describe companies’ capital structure grouped in main board and development board index at Jakarta Stock Exchange. Selected 134 companies consisted of 71 companies from main board and 62 from development board. This research was an observational and explanatory study. Samples were obtained through purposive sampling. The results showed that (1) In term of Debt to Equity Ratio, the largest and the smallest debt user were of development board from industrial sector. (2) In term of Debt to Assets Ratio, the highest debt utilization was 96,25% from the total asset or almost all of the asset was funded by debts, this occurred in 2001 by industrial sector group of development board. Reversely, the most conservative case in regard with debt utilization occurred in 2004 with 0,04% was debt funded of the total asset, the company was grouped in development board and from industrial sector. (3) In the calculation of Equity to Assets Ratio main board companies were more conservative compared to development board.

Keywords: capital structure, debt, asset, equity

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Abstract: Productivity is one of performance parameter of a company whose value is ratio between input and output. Up to now, input and output variable at productivity measurement is limited to internal company. Focus switching of company management from internal to supply chain these days, show the attention of company relation with its supplier and distributor. The concept of buyer-seller relationship shows that company has two roles: as buyer (with its supplier) and as seller (with its distributor). This research identifies external factors influencing company productivity on its relation with supplier and distributor. The Method used is Big Picture Mapping to map the sequence of overall business process conducted by a company clearly and to know the relation between company and its supplier and distributor. Second is Influence Diagram, used to know the influence of external links into input and output as productivity variable. Next stage is, developing the permanent productivity model by including external factors which have been identified. External factors influencing productivity is the form of attribute accompanying input and output as productivity variable, arising out as result of company interaction by its supplier and distributor. Productivity model become more complete which including internal and external company factors. Pursuant to productivity model which have been developed, the productivity index of PT. X is 1.2.

Keywords: Productivity, big picture mapping (BPM), influence diagram, relationship of supplier and distributor

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Abstract: The aim of this research is to understand about housewifes perception in family financial management. In general, there is an assumption that housewife just has low capability in family financial management. This research is focused on rural housewife with main source income at agriculture sector. The result indicates the mayority of housewife is not able to manage financial properly due to unsupported financial planning and details also certain financial allocated usage. Yet, they want to receive good knowledge and understanding about family financial management.

Keywords: Housewives perception, Family financial management

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Abstract: Employee performance appraisal in non-profit organizations such as university is relative rare. This paper explores how its application in one university at Surabaya. This research only describes how design of employee performance appraisal in administration department because university systems is complex and time limit research. Customization is executed and the design of employee appraisal in this department can be referred for employee performance appraisal in others department. In design phase, employee performance appraisal system in university X is based on competency and performance. The competency can be divided into two as: hard competency and soft competency. Determining of hard competency is based on the job description analysis and the result of managers and experts brainstorming. Whereas, determining of soft competency is based on Hay model. Performance criteria are based on target that should be achieved by employee. Based on design result, criteria weight are relative different each position level. The higher positions level has higher the soft competency than low positions level. It indicates that head of administration department needed high soft competency to coordinate his employee in low level positions.

Keywords: Hard competency, soft competency, performance, and University

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Abstract: The purpose of this research is to analyze total cost product, revenue and income for each product and comparing R/C Ratio for all of chip product. This research will be conducted at UD. Rimbaku where agroindustry that producing 7 kinds of chip product with raw material type, total available raw material, raw material priced, cost production, the different selling levels for each product, so that conditions very influenced efficiency for each product type. The Analysis Methods that useful in this research is mathematics analysis and Duncans Multiple Area Test. Hypothesis this research is estimated that agroindustry of chip potato more efficient than the other chips product. The result shows that potato chip has the highest cost product and producing income Rp. 6.753.200 per months. The lowest income producing is salak chip Rp. 438.635 per months. All chips have R/C Ratio > 1, therefore UD Rimbakus production is efficient and economically viable. Potato Chip and Cassava chip have the highest R/C ratio and became the biggest income for UD Rimbaku, therefore quantity and quality product must better income can increased.

Keywords: Comparative Analysis, Chip product and R/C Ratio.

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