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All Journal IQTISHODUNA EL-MUHASABA IQTISHADIA QIJIS (Qudus International Journal Of Islamic Studies) AKTSAR: Jurnal Akuntansi Syariah Tawazun: Journal of Sharia Economic Law JIFA (Journal of Islamic Finance and Accounting) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Proceedings of Annual Conference for Muslim Scholars Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam JIFA (Journal of Islamic Finance and Accounting)
Jadzil Baihaqi
Pascasarjana, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Malang
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : EL-MUHASABA

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AKUNTANSI SUMBER DAYA MANUSIA: KAJIAN KRITIS ATAS PENGAKUAN PEMAIN SEPAK BOLA SEBAGAI ASET KLUB SEPAK BOLA DI INDONESIA Baihaqi, Jadzil
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 5, No 1: Januari 2014
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (333.929 KB) | DOI: 10.18860/em.v5i1.2828

Abstract

Title: [Human Resource Accounting: A Critical Study on Recognition of Football Player as Football Club Asset in Indonesia]The purpose of this study is to examine and criticize the theory of human resource accounting and IAS 38, specificly with regard to the football player recognition. This study also expands the accounting perspective to see the reality of a more holistic perspective, which is not only limited to the financial perspective. This study is a qualitative study by using the critical paradigm and a case study perspective. The result of this study is the form of new accounting concept, particularly the recognition of football players. Player recognition is not interpreted only from the economic perspective, but more important is the players have inherent factors, namely the spiritual factors, education/training, social/cultural, and environmental. These factors highly influence the player, so it does not suitable if the player is recognized as an asset and the monetary valuation is not always the best indicator.
Co-Authors Bayu Tri Cahya Islamiah, Makrufah Hidayah Munandar, Muhammad Aris Nor Hadi Ria Safitri Rohmah, Farida S. Supriyadi, S. Setiyani, Eprisa Risky