AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN
Abstract: The objective of
this study is to examine the accounting treatment for human resource, whether
human resource is recognized as an asset or as a periodical expense.
Conventional accounting believe that
investment on human
resources is recognized
as cost as its
occured. However, investment
on human resources
meets criteria as an
expense and also
as an invesment
which need to be capitalized.
From various measurement method on human resource, the writer believe
that human resources should be recognize as an asset and the best measurement
method is historical cost since this method is more reliable and objective
method.
Penulis: Sudarno
Kode Jurnal: jpakuntansidd1000193
