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All Journal JURNAL AKUNTANSI DAN AUDITING Ekonomi Bisnis E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research JDE (Journal of Developing Economies) Jurnal Bioteknologi & Biosains Indonesia (JBBI) AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Jurnal Belantara Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah JOURNAL OF APPLIED ACCOUNTING AND TAXATION Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Masyarakat dan Budaya Jurnal Penelitian Kehutanan Bonita Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi REiLA: Journal of Research and Innovation in Language Journal of Classroom Action Research Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Sistem Informasi dan Sistem Komputer Jurnal CULTURE (Culture, Language, and Literature Review) MAHESA : Malahayati Health Student Journal Journal of Midwifery and Nursing Studies AJAR (Asian Journal of Accounting Research) (e-Journal) Cendikia : Media Jurnal Ilmiah Pendidikan JMPK: Jurnal Manajemen Pendidikan Kristen Jurnal Akuntansi dan Keuangan Indonesia JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Journal of Community Services International Journal Corner of Educational Research (IJCER) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Mamangan Social Science Journal Indonesian Journal of Community Services Cel Local History & Heritage Journal of Science and Education Research Pendidikan Bahasa dan Sastra Untag Business and Accounting Review Policy Brief Pertanian, Kelautan, dan Biosains Tropika PERSPEKTIF: Journal of Social and Library Science Jurnal Kefarmasian Indonesia Jurnal Profesi Keguruan
Sri Ningsih
Universitas Airlangga
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Journal : Journal of Accounting and Investment

 1 
Perlakuan Akuntansi Sumber Daya Manusia: Assets Sekaligus Investor Bagi Perusahaan Ningsih, Sri
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Human resources or called employee as a company asset to be one determinant of the success of the company (organization). Issue growing is that labor (human resources) is not only the company's assets but also as owners and investors on its human capital to be invested in the company where he works (at work). This article tries to see how human resources can be considered as an asset for the company and when human resources can act as an investor of its human capital. This article also discusses the accounting treatment of human resources as company assets and the possibility of counting on human resources as human capital investor.    
Co-Authors . Churiyah Agus Ramdani Agusta, Akhmad Riandy Agustin, Kety Lulu Alfisyahri, Nuriah Ali Djamhuri Annisa, Ema Arfiani, Arfiani Asma Nurdianti AYU LESTARI Bau Toknok Bohari, Nurul Hidayah Cecep Kusmana Debi Novita Siregar deki Irawan Deni, Indira Fatra Dinda Amelia, Rizki Efendi, Julham Egi Gumala Sari Enkin Asrawijaya Erniawati, Erniawati Etik Mardliyati, Etik Fauziah Ramadhana Febriliani Febriliani Firdaussy, Uus Faizal Fitria Andriyani Gito Hadiprayitno Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Hari Antoni Musril Herianto Mangi Hikma, Restu Yulia Hiskia Watalee Huda Trihatmoko Husain Umar Husnul Khatimah I Ketut Suada I Nengah Korja Idah Rosidah Ihsan, Muhammad Aidi Noor Imron Mawardi Janiati, Sri Januar, M Fathan Haidar Jemi Yanto Sandego Jusni, Jusni Karar, Abd. Kartika, Vio Nanda Khairuddin - Kholiq, Muh. kurnia agustini Kurnianto, Sigit Kurniasih, Neng Kurniawan Tudjuka Laheping, Eko Prasetyo Lubis, Putri Rahmadhani Lusy Tunik Muharlisiani Maharin, Maharin Mahmud, Andi Tenri Bau Astuti Majmu’adin, Majmu’adin Mauliza, Sri Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Mubaraq, Muhammad Raihan Muh. Arman Yamin Pagala Muhammad Alwi Muhammad Wicaksono Hasdyani Putra Mujtaba, Muhammad Irsyad Elfin Murtiningsih, Ika Musdar, Musliani Muslih Fathurrahman Ningrum, Bhekti Setya Nizar Nizar Novita Hapshari, Novita Nuraeni, Heni Nurcholis, Fajar Nurhayati Nurhayati Oehoedoe, Muhammad Sabrian Oktaviani, Rizki Puji Sucia Sukmaningrum Purwajanti, Suwasmi Putra, Muhammad Wicaksono Hasdyani Putra, Rian Rahayu, Mahyuni Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Riri Okra Rosyidah, Meifaza Ainur Rukmi Rukmi Rukmi rusata, tatang Sakti Ritonga Santi Santi Santo Doni Malau, Santo Doni Sarumaha, Sri Hayati Sekaringtyas, Fransiska Christydira Sembiring, Rinawati Siti Nur Aini, Siti Nur Sitti Ramlah Sri Herianingrum SRI RAHAYU Suham Cahyono Sukardi Sukardi Sulastri Sulastri Sumarni Sumarni Sunarno, Reyhan Dzikriansyah Sunarti Mustamar Sustri Sustri Suzana, Yenny Tania, Nia Tika Widiastuti Umarat, Adlil Uus Faizal Firdaussy Yulina Eva Riany Yusmar Emmy Katin Yusran Yusuf Hidayat