Ira Hasti Priyadi


The purpose of this study is to analyze the valuation models and the most appropriate disclosure of HRA in educational institutions, knowing the reasons why HRA is not applied, and to investigate the role of HRA in educational institutions. The theory which is use in this research is The Source Based Theory (RBT), human resource accounting theory, theory of human resource value measurement and disclosure of theory of human resource accounting. This study is a qualitative study using participatory observation research method because it takes an in-depth study to obtain information about the human resources that can be applied in educational institutions. Informants in this study is the owner of the school, human resources, and education leaders who are concerned in the teacher performance appraisal. Data analyst begins with preliminary observations on matters HRA, then organize and prepare the data for analysis activity, coding process, analyze data by verifying the data from interviews, observation, and documentation, as well as make conclusions regarding the most appropriate valuation advice in istitusi education. Results from this study indicate that the teacher is the most precious resource in a school, and should be categorized as an asset, not an exense because it provides a future benefit to the school. Additionally each teacher has different inherent value and should be evaluated by the school while the school does not have appropriate criteria in conducting valuation. Human resource accounting using valuation models discounted value of future wages model is be selected as the most appropriate valuation model to use in educational institutions so that later HRA is presented as additional information useful for the management of schools and teachers as an individual.

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