AKUNTANSI SUMBER DAYA MANUSIA (Menyajikan Nilai Sumber Daya Manusia dalam Laporan Keuangan)

Bayangkara, Ida Bagus Ketut (2007) AKUNTANSI SUMBER DAYA MANUSIA (Menyajikan Nilai Sumber Daya Manusia dalam Laporan Keuangan). EKONOMI dan BISNIS, 11 (1). pp. 39-44. ISSN 1410-7466 (In Press)

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Abstract

There are 2 approaches in the measurement of human resource value they are cost method and economic valume method of human resource. The controversian of using measurement method can't be rejected because every method has its own strenght and weakness. Some companies in some countries have applied human resource accounting and get positive response from financial report user. The financial report that gives the information about condition and performance achievement of the company must show completely and tranparant the whole asset, liabilities, equity of income and burden including assets and human resource burden. The group of human resource must show clearly so that can be measured accurately the output that firms human resource value, can be applied in the balance as assets of human resource that is ther buden of human resource that can be applied as buden in t he report of profit and loss. Human resource accounting has important role and can dismiss the conventional financial report distorsion that doesn't report the availability of human resource assts in the balance

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