Human Capital Resources sebagai Sumber Keunggulan Kompetitif Baru  

Oleh:

Novelina, Nelly

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Manajemen Usahawan Indonesia vol. XXXVI no. 05 (2007), page 8-16.
Topik: Human Capital Resource; Value Creation; Measurement; Information Disclosure

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: MM15.28 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This paper attempts to give an explanation about the relationship between human resources, human resource management HR, HRM and shareholder value, especially about how HR and HAM practices create value for shareholders. This article argues that as HR’s role greater than ever before, the firm should paymore attention to its HR and HAM’s contribution in the creation of shareholder value. In this case, the measurement of HR is needed so it can show with evidence human resource’s contribution to shareholder value creation. More further, this issue has encourage government’s involvement in some countries and International Accounting Standard Boards (IASB) to reinforce and develop measurement and disclosure system and standard about HR information into annual firm’s report. The most important of all, in this knowledge-based economy HAM must build and maintain their human capital resources through effective HAM practices.

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