ANALISIS KOMPARATIF PENERAPAN HUMAN RESOURCE ACCOUNTING MENGGUNAKAN METODE DOLLARIZING ATTITUDES TERHADAP KINERJA BANK (Studi Kasus pada Dua KCU PT BCA di Surabaya)

Abstract

Human Resource Accounting (HRA) is a very useful strategic decision making tool. It helps managers to see employees as valuable asset, rather than wasteful expense. Meanwhile, among nine Indonesian companies that are listed as Forbes’ Global 2000 Leading Companies (2014), five are banking institutions. Competitions yet wide growth possibility offered in the industry gives an urge to those industry leaders to start measuring their employees’ value. As high IC-intensive companies which depend on human power, it’s a way for banks to be able to effectively managed employees as competitive advantage. This research is intended to measure HR value using HRA method called “dollarizing attitudes” in two PT BCA branches which have different performances. Although attitude index in both branches are considered very favorable and indicates “turn-ons-plus” in employee behavior, the numbers still show that branch which still hasn’t reached its optimal performance also has lower dollarized attitudes value than the other.