INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH)
The changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC), becomes the core asset in a company. IC consists three basic elements, t...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Petra Christian University
2003-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15699 |