JURNAL AKUNTANSI UNIVERSITAS JEMBER
Vol 8, No 1 (2010)

AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN

Sudarno, Sudarno (Unknown)

Article Info

Publish Date
31 Mar 2015

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. Keywords: human resources accounting, measurement of HRA

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Journal Info
JURNAL AKUNTANSI UNIVERSITAS JEMBER
Website

Abbrev

JAUJ

Publisher

Universitas Jember

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Universitas Jember dimaksudkan sebagai media pertukaran informasi dan karya ilmiah di antara staf pengajar, alumni, mahasiswa, pembaca yang berminat dan masyarakat pada umumnya. Jurnal Akuntansi Universitas Jember terbit setahun 2 (dua) kali pada setiap bulan Juni dan Desember. ...