Akuntansi Sumber Daya Manusia: Pengukuran dan Pelaporan
Dosen Fakultas Ekonomi
Universitas Kristen Indonesia Maluku
Abstract; human resource accounting means accounting for people as an organizational resource. Confession of human resource as company asset relied on ability of human resource to give the economic benefit for company. Measurement method of human resource relied on two approach, that is base of expense and base of value. In balance, human resource reported in group of fixed asset, by account clean human asset net after reckoning increase and amortization degradation assess the human resource asset.
Keywords; human resource accounting, measurement, reported