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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL RISET AKUNTANSI GOING CONCERN
Princilvanno Andreas Naukoko
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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AKUNTANSI SUMBER DAYA MANUSIA Naukoko, Princilvanno Andreas
JURNAL RISET AKUNTANSI GOING CONCERN Vol 9, No 3 (2014): Going Concern September 2014
Publisher : JURNAL RISET AKUNTANSI GOING CONCERN

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Abstract

Nowadays, accounting has developed more widely than just a study that provides financial information of organization. One of the development that still debated is about to put human resources as an asset. The ideas for put human resources as an asset are known as Human Resources Accounting (HRA). This research is for give a definition, recognition, measurement, and the constraints of HRA by using research literatures method. The results of this research shows that, the main problem in using human resources as an asset is about, how the organization measure the human resources and reveal it in financial report. As a conclusion from this research is HRA still needs further research, especially about to determine which kind of organization that is suitable to apply HRA in financial report.
HUBUNGAN INFORMASI AKUNTANSI DAN FUNGSI MANAJEMEN (mini riset pada unit kerja BRI kota Manado) Naukoko, Princilvanno Andreas
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 11, No 2 (2016)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.11.2.13057.2016

Abstract

This research aims to find out the relationship of accounting information with management functions in the work unit BRI at Manado city. Management functions which are analyzed in this research are planning, organizing, actuating, and controling. This research use correlation analysis to measure the relationship between accounting information with management functions. Research shows that there is a strong and significant relationship between accounting information and management function in the work unit BRI at Manado city. Between four management functions are analyzed, the functions of planning and control functions have the strongest links with the accounting information on the Manado city BRI working unit. Keywords : Accounting information, manajemen functions.
Hubungan antara Environmental Performance Tahun Sebelumnya dengan Economic Performance Tahun Berjalan (Studi pada perusahaan tambang yang mengikuti program PROPER dan terdaftar di IDX) Runtu, Treesje; Naukoko, Princilvanno Andreas
JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" Vol 5, No 1 (2014): Goodwill
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jjs.v5i1.4931

Abstract

The purpose of this research is to know is there any significant correlation between last year environmental performance and presents economic performance. This research use 6 companies who are participant of PROPER 2011-2012, and listed in IDX. The methods of this research is using bivariate correlations with significant testing as the hypothesis test. The results of hypothesis testing shows that correlation between last year environmental performance and present economic performance are very weak, positively and not significant.
Co-Authors Treesje Runtu