Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset | Zendy

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Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset

Author(s) -

Satria Darma

Publication year - 2020

Publication title -

jas (jurnal akuntansi syariah)

Language(s) - English

Resource type - Journals

ISSN - 2657-1676

DOI - 10.46367/jas.v4i1.192

Subject(s) - human resources , human resource accounting , asset (computer security) , accounting , resource (disambiguation) , value (mathematics) , business , research method , actuarial science , computer science , accounting information system , management , economics , business administration , computer security , computer network , machine learning

This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle.

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