JAS (Jurnal Akuntansi Syariah)
Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June

Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset

Satria Darma (Sekolah Tinggi Agama Islam Negeri Mandailing Natal)

Article Info

Publish Date
25 Jun 2020

Abstract

This research aims to analyze the recognition of the existence of human resource as assets in the financial statements and the various obstacles encountered in the application of human resources accounting. This research uses a descriptive analysis in analyzing secondary data related to these issues. Therefore, the need for encouragement through empirical research to create uniformity in the measurement of human value and also efforts to revisit the definition of assets, so that the human resource could be recognized as asset and then is also recognized as General Accepted Accounting Principle.

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Journal Info
JAS (Jurnal Akuntansi Syariah)
Website

Abbrev

jas

Publisher

Institut Syariah Negeri Junjungan Bengkalis

Subject

Economics, Econometrics & Finance

Description

JAS (Jurnal Akuntansi Syariah) was published in print and online by LPPM ISNJ Bengkalis. JAS is expected to add insight into Accounting and Finance, especially Islamic Accounting for academics, practitioners, researchers, policymakers (regulators), and other parties interested in developing ...