ANALISIS DOLLARIZED ATTITUDE MODEL SEBAGAI DASAR KAPITALISASI NILAI SUMBER DAYA MANUSIA PADA PT. MRPS DI SURABAYA

Abstract

Human is a part that can’t be separated from the continuity of a business. The importance of the human role in business makes them as valuable asset to the company. Like the other asset, it needs a proper system of capitalization to get the information about the human resources as an asset can be measured. In measuring the human value as asset, that can be used two method to capitalize this asset is a monetary method and non monetary method. The purpose of this study is to provide an analysis from one of the capitalization method value of human resources by applying it to one of company retail’s in Surabaya. This study used a dollarized attitude model to capitalize the of value human asset of the company, which use non monetary method approach. To describe about dollarized attitude model, the researcher used PT.MRPS as object to apply the capitalization method of human resources company owned. Through the capitalization of human resource asset value of these companies can find out the gain arising from the ownership of the assets of people who work within the company. This gain arise from the difference of the human value asset after capitalization that use dollarized attitude model, with human value asset that measured based on the wages that received by employees of the company. The information about the human resources can be used by company to make the strategy policy and to support the better decision making.