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All Journal E-Journal Home Economic and Tourism Publika Budaya Warta Rimba Pendidikan Biologi Journal of Accounting and Investment Asian Journal of Accounting Research Jurnal Bioteknologi & Biosains Indonesia (JBBI) Jurnal Kefarmasian Indonesia
Sri Ningsih
Universitas Airlangga
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology

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Journal : Journal of Accounting and Investment

 1 
Perlakuan Akuntansi Sumber Daya Manusia: Assets Sekaligus Investor Bagi Perusahaan Ningsih, Sri
Journal of Accounting and Investment Vol 2, No 1: January 2001
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

Human resources or called employee as a company asset to be one determinant of the success of the company (organization). Issue growing is that labor (human resources) is not only the company's assets but also as owners and investors on its human capital to be invested in the company where he works (at work). This article tries to see how human resources can be considered as an asset for the company and when human resources can act as an investor of its human capital. This article also discusses the accounting treatment of human resources as company assets and the possibility of counting on human resources as human capital investor.    
Co-Authors . Churiyah Ali Djamhuri Asma Nurdianti Bau Toknok Cecep Kusmana Efendi, Julham Febriliani Febriliani Herianto Mangi Hiskia Watalee Husain Umar I Ketut Suada I Nengah Korja Idah Rosidah Jemi Yanto Sandego Karar, Abd. kurnia agustini Kurniawan Tudjuka Laheping, Eko Prasetyo Mikhael Satrio Nugroho Moh Ihsan Moh. Ihsan Murtiningsih, Ika Musdar, Musliani Novita Hapshari, Novita Renggani, Tiya Novita RINA M.Si WIDIANA S.Si Santo Doni Malau, Santo Doni Sitti Ramlah Sunarti Mustamar Sustri Sustri Yusmar Emmy Katin