Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset

JAS (Jurnal Akuntansi Syariah)

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Field Value
Title Eksistensi Akuntansi Sumber Daya Manusia Sebagai Aset
Creator Darma, Satria
Subject Human Resource Accounting
Human Resource
Description 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.
Publisher LPPM Publishing & Printing
Date 2020-06-25
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Identifier https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/192
Source JAS (Jurnal Akuntansi Syariah); Vol 4 No 1 (2020): JAS (Jurnal Akuntansi Syariah) - June; 1-15
Language eng
Relation https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/192/211
Rights Copyright (c) 2020 JAS (Jurnal Akuntansi Syariah)

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