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

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.