Berdasarkan kesimpulan-kesimpulan y

Berdasarkan kesimpulan-kesimpulan yangtelah diambil dan dijabarkan sebelumnya,maka berikut ini adalah saran-saran yangdapat diberikan:1. Saran kepada manajer HRD agar dapatlebih memperhatikan indikator “StrategicHRM Effectiveness” karena mempunyainilai mean 3,61 yang merupakan nilaimean paling rendah dari beberapaindikator yang terdapat didalam humanresource management, Hasil rendah yangdiperoleh indikator “Strategic HRMEffectiveness” ini memiliki arti bahwamanajer HRD harus lebih memperhatikanstrategi HRM yang efektif , terlebih lagipada jawaban reponden mengenai“mempertimbangkan adanyakeseimbangan kegiatan keluarga danpekerjaan“ yang merupakan mean palingrendah dari indikator strategic HRMeffectiveness. Hal ini dilakukan agarkaryawan menjadi puas dengan tempatdimana mereka bekerja, selain itu jugadapat membuat karyawan dapat bekerjadengan lebih efektif dan lebih fokus padapekerjaan mereka tanpa mengeluhdengan waktu untuk bersama keluarga.2. Saran kepada manajer agar dapat lebihmemperhatikan indikator CreatingContinous Learning Opportunities danempowering people toward a collectivevision dalam mencapai learningorganization. Hal ini diperkuat denganpaling rendahnya nilai mean masingmasing sebesar 4,05 yang dimiliki olehindikator Creating Continous LearningOpportunities dan empowering peopletoward a collective vision dibandingindikator lainnya. Terlebih lagi padajawaban resoponden mengenai “ semuaauditor memahami ketrampilanketrampilan yang dibutuhkan dalampenyelesaian pekerjaan” yang memilikinilai mean terendah pada indikatorcreating contionus learning opportunitiesdan pada indikator empowering peopletoward a collective vision yang harus lebihdiperhatikan pada jawaban respondenmengenai “mendukung semua karyawanuntuk mengambil resiko yangdiperhitungkan” Dengan rendahnya nilaimean pada jawaban responden managerKAP harus lebih memperhatikanpembelajaran berkelanjutan untukkaryawan karena masih adanyakekurangan dalam ketrampilanketrampilan yang dibutuhkan dalampenyelesaian pekerjaan. Dan jugamembuat karyawan lebih paham dan mauuntuk mencapai visi dari perusahaan.3. Saran kepada manajer agar dapat lebihmemperhatikan indikator Number ofProfitability dan Number of Customersdalam mencapai financial performance.Hal ini diperkuat dengan palingrendahnya nilai mean masing-masingsebesar 3,97 yang dimiliki oleh indikatorNumber of Profitability dan Number ofCustomers dibanding indikator lainnya.Terlebih lagi pada jawaban respondenmengenai “ pertumbuhan laba di kantorini tertinggi dibandingkan dengan kantorkantor lain” yang memiliki nilai meanterendah pada indikator number ofprofitability dan pada indikator numberof customer yang perlu diperhatikan padajawaban responden mengenai“Pertumbuhan jumlah klien kantor initertinggi dibandingkan kantor-kantorlain” Dengan rendahnya nilai mean padajawaban responden yang diperolehmanajer KAP harus memperhatikanbagaimana cara untuk dapat membuatpertumbuhan laba di KAP lebih tinggidibandingkan dengan kantor-kantor lain,dan juga bagaimana membuat jumlahklien KAP lebih banyak dari kantor lain.4. Saran kepada peneliti selanjutnya, agarmengembangkan penelitian inimenggunakan variabel lain yangmemberikan pengaruh terhadap financialperformance. Hal ini bertujuan untukmelihat berapa banyak variabel lain yangdapat mempengaruhi financialperformance di dalam suatu kantorakuntan public selain menggunakan Hariyanto: Pengaruh Human Resource Management Terhadap Financial Performance 119variabel human resource management danlearning organization.

Results (English) 1:

Based on the conclusions that
have been drawn and described previously,
the following are suggestions that
can be given:
1. Advice to HR managers to be
more attention to indicators of "Strategic
HRM Effectiveness" because it has a
mean value of 3.61 which is a
mean most lower than some of the
indicators contained in the human
resource management, poor results were
obtained indicators "strategic HRM
Effectiveness" this means that
managers should pay more attention HRD
strategy effective HRM, especially
on the respondents' answers regarding
"consider their
activity balance family and
work "which is the most mean
lower than the indicators of strategic HRM
effectiveness. This is done so that
employees become dissatisfied with the place
where they work, but it also
can make the employees can work
more effectively and focus more on
their work without complaint
at the time to be with family.
2. Advice to managers to be more
attention to indicators of Creating
Continuous Learning Opportunities and
empowering people toward a collective
vision in achieving a learning
organization. This is reinforced by
their lowest mean value amounting to 4.05 which is owned by
the indicator Creating Continuous Learning
Opportunities and empowering people
toward a collective vision than the
other indicators. Moreover, in
reply resoponden on "all
auditors understand ketrampilanketrampilan required in the
completion of work" which has
a mean value of the lowest on indicators of
creating contionus learning opportunities
and on indicators of empowering people
toward a collective vision that should be
considered in the respondents' answers
regarding "support all employees
to take risks that
are taken into account "With a low value
mean the respondents manager
KAP should pay more attention to
sustainable learning for
employees because there are still
shortcomings in ketrampilanketrampilan required in the
completion of the work. And also
make employees more aware and want
to achieve the vision of the company.
3. Advice to managers in order to further
consider indicators Number of
Profitability and Number of Customers
in achieving financial performance.
This is reinforced by the
low value of the mean of each
3.97 which is owned by the indicator
Number of Profitability and Number of
Subscribers compared to other indicators.
Moreover, in the respondents' answers
regarding "profit growth in the office
is the highest compared to kantorkantor others" who had a mean value of
the lowest in the indicator number of
profitability and the indicator number
of customers that need to be considered on
the respondent's answer regarding
"The growth in the number of clients this office
the highest compared to office -office
another "with a low value on the mean
of respondents who obtained
the manager of KAP should consider
how to be able to make
profit growth in KAP is higher
compared to other offices,
and also how to make a number of
KAP clients more than other offices.
4. Recommendations for further research, in order to
develop this research
using other variables that
influence on financial
performance. It aims to
see how many other variables that
may affect the financial
performance in an office of
public accountant in addition to using
Hariyanto: Effect Against Human Resource Management Financial Performance 119
variable human resource management and
learning organization.

Results (English) 2:

Based on the conclusions
been taken and described before,
These are the suggestions that
Can be given:
1. Advice to HRD managers to be able to
More attention to the indicator "Strategic
HRM Effectiveness "because it has
Value of Mean 3.61 which is the value
The lowest mean of some
Indicators contained in human
Resource management, low-yield
The indicator "Strategic HRM
Effectiveness "This means that
The HRD manager should pay more attention
Effective HRM Strategy, moreover
On the answer to the Reponden
"Considering the presence
Balance of family activities and
Work "which is the most
Lower than the strategic HRM indicator
Effectiveness. This is done so that
Employees become satisfied with the
where they work, but also
Can make employees work
More effectively and focus more on
Their work without complaining
With time to be with family.
2. Advice to the manager to be more
Considering the Creating indicator
Continous Learning Opportunities and
Empowering people toward a collective
Vision in achieving learning
Organization. It is reinforced with
At the very least the mean value of each of the 4.05 owned by
Creating Continous Learning Indicators
Opportunities and Empowering people
Toward a collective vision compared
Other indicators. Moreover, the
Resoponden answers on "all
Auditors understand the skills required in the
Job completion "which has
Lowest mean value on indicator
Creating Contionus Learning Opportunities
And on the Empowering people indicator
Toward a collective vision that should be more
Note on respondents ' answers
About "Supporting all employees
To take the risks
"With the low value of
Mean on Respondent manager answers
KAP should pay more attention
Sustainable Learning to
Employees because they are
Lack of skills required in the
Job completion. And also
To make employees more aware and willing to
To achieve the vision of the company.
3. Advice to the manager to be more
Note the Number of
Profitability and Number of Customers
In achieving financial performance.
It is reinforced with most
The low mean value of each
of 3.97 owned by the indicator
Number of Profitability and Number of
Customers compared to other indicators.
Moreover, the respondents reply
About "profit growth in the office
This is highest compared to other office offices "that have the mean value
Lowest on the number of indicators
Profitability and on the number indicator
Of customer to be aware on
Answers to the respondents
"The growing number of these Office clients
Highest than the offices
Other "with the low mean value on the
Responses obtained by the respondents
The KAP manager should pay attention
How can I make
Higher profit growth at KAP
Compared to other offices,
and also how to make
KAP's clients are more of another office.
4. Advice to the next researcher, so that
Develop this research
Using other variables
Influence on financial
Performance. It aims to
See how many other variables
can affect the financial
Performance in an Office
Public Accountant in addition to using
Hariyanto: Influence of Human Resource Management on Financial Performance 119
Human resource management variables and
Learning organization.