AKUNTANSI SUMBERDAYA MANUSIA: PERLAKUAN DAN PENGUKURAN
The objective of this study is to examine the accounting treatment for human resource, whether human resource is recognized as an asset or as a periodical expense. Conventional accounting believe that investment on human resources is recognized as cost as its occured. However, investment on human re...
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| Format: | Article |
| Language: | English |
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Universitas Jember
2015-03-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1218 |