Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia

Research Article

The Other Side of Human Resources Accounting in the Islamic Hospital of PKU Muhammadiyah North Maluku

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  • @INPROCEEDINGS{10.4108/eai.18-11-2020.2311594,
    author={Irman  Mamulati and Djamila  Abbas},
    title={The Other Side of Human Resources Accounting in the Islamic Hospital of PKU Muhammadiyah North Maluku},
    proceedings={Proceedings of the 2nd Borobudur International Symposium on Humanities and Social Sciences, BIS-HSS 2020, 18 November 2020, Magelang, Central Java, Indonesia},
    publisher={EAI},
    proceedings_a={BIS-HSS},
    year={2021},
    month={9},
    keywords={human resources accounting asset interpretive phenomenology},
    doi={10.4108/eai.18-11-2020.2311594}
}
  • Irman Mamulati
    Djamila Abbas
    Year: 2021
    The Other Side of Human Resources Accounting in the Islamic Hospital of PKU Muhammadiyah North Maluku
    BIS-HSS
    EAI
    DOI: 10.4108/eai.18-11-2020.2311594
Irman Mamulati1,*, Djamila Abbas1
  • 1: Department of Accounting, Universitas Muhammadiyah Maluku Utara, Indonesia
*Contact email: irmanmamulaty@gmail.com

Abstract

Human resources are debated in accounting, whether it is recognized as an asset or an expense, both of which have their own perspective. His study aims to explore the other side of human resource accounting at PKU Muhammadiyah Islamic Hospital in North Maluku. The data analysis method used in this research is interpretive phenomenology. The results show that the other side of human resource accounting is defined as a muver of da'wah, health servant, sources of revenue, and financial expenses.

Keywords
human resources accounting asset interpretive phenomenology
Published
2021-09-27
Publisher
EAI
http://dx.doi.org/10.4108/eai.18-11-2020.2311594
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