AKUNTANSI SUMBER DAYA MANUSIA
ABSTRACT: Nowadays, accounting
has developed more widely than just a study that provides financial information
of organization. One of the development that still debated is about to put
human resources as an asset. The ideas for put human resources as an asset are
known as Human Resources Accounting (HRA). This research is for give a
definition, recognition, measurement, and the constraints of HRA by using
research literatures method. The results of this research shows that, the main
problem in using human resources as an asset is about, how the organization
measure the human resources and reveal it in financial report. As a conclusion
from this research is HRA still needs further research, especially about to determine
which kind of organization that is suitable to apply HRA in financial report.
Penulis: Princilvanno Andreas
Naukoko
Kode Jurnal: jpakuntansidd140997
