Dapatkah sdm di-neracakan?
ABSTRAK Since its inception, Accounting has not been reporting human resources as. an asset in the balance sheet. In fact, the development of human resources needs very abundant money. This paper explores whether or not the expenditures to develop human resources are appropriate to be reported as an...
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| Format: | Article |
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[Yogyakarta] : Universitas Gadjah Mada
1994
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| _version_ | 1797018055781384192 |
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| author | Perpustakaan UGM, i-lib |
| author_facet | Perpustakaan UGM, i-lib |
| author_sort | Perpustakaan UGM, i-lib |
| collection | UGM |
| description | ABSTRAK
Since its inception, Accounting has not been reporting human resources as. an asset in the balance sheet. In fact, the development of human resources needs very abundant money. This paper explores whether or not the expenditures to develop human resources are appropriate to be reported as an asset.
To economists, all resources producing income or services are categorized as an asset. No one is doubtful that human resources are among the asset. Accountants, however, require that an item match "accounting standards" to be treated as an asset. The accounting standards require that the value or cost of human resources fulfil the definition of "assets" promulgated by SFAC No. 6 to be recognized and reported as an asset.
Having studied the definition, the writers conclude that human resources are really an asset. Three characteristics are identified. Firstly, people emplOyed by a firm produce future cash-flows both directly and indirectly. Secondly, management of the firm obtain the benefit from and control third parties who will use the people employed. Finally, the management control the asset (people employed) due to its past transaction.
While human resources may be regarded as an asset, no unanimous measurement is decided on. This paper concludes that the debate of the measurement is the constraint to report the human resources in the balance sheet.
Keywords: human resources, account |
| first_indexed | 2024-03-05T22:55:53Z |
| format | Article |
| id | oai:generic.eprints.org:19602 |
| institution | Universiti Gadjah Mada |
| last_indexed | 2024-03-05T22:55:53Z |
| publishDate | 1994 |
| publisher | [Yogyakarta] : Universitas Gadjah Mada |
| record_format | dspace |
| spelling | oai:generic.eprints.org:196022014-06-18T00:39:34Z https://repository.ugm.ac.id/19602/ Dapatkah sdm di-neracakan? Perpustakaan UGM, i-lib Jurnal i-lib UGM ABSTRAK Since its inception, Accounting has not been reporting human resources as. an asset in the balance sheet. In fact, the development of human resources needs very abundant money. This paper explores whether or not the expenditures to develop human resources are appropriate to be reported as an asset. To economists, all resources producing income or services are categorized as an asset. No one is doubtful that human resources are among the asset. Accountants, however, require that an item match "accounting standards" to be treated as an asset. The accounting standards require that the value or cost of human resources fulfil the definition of "assets" promulgated by SFAC No. 6 to be recognized and reported as an asset. Having studied the definition, the writers conclude that human resources are really an asset. Three characteristics are identified. Firstly, people emplOyed by a firm produce future cash-flows both directly and indirectly. Secondly, management of the firm obtain the benefit from and control third parties who will use the people employed. Finally, the management control the asset (people employed) due to its past transaction. While human resources may be regarded as an asset, no unanimous measurement is decided on. This paper concludes that the debate of the measurement is the constraint to report the human resources in the balance sheet. Keywords: human resources, account [Yogyakarta] : Universitas Gadjah Mada 1994 Article NonPeerReviewed Perpustakaan UGM, i-lib (1994) Dapatkah sdm di-neracakan? Jurnal i-lib UGM. http://i-lib.ugm.ac.id/jurnal/download.php?dataId=2434 |
| spellingShingle | Jurnal i-lib UGM Perpustakaan UGM, i-lib Dapatkah sdm di-neracakan? |
| title | Dapatkah sdm di-neracakan? |
| title_full | Dapatkah sdm di-neracakan? |
| title_fullStr | Dapatkah sdm di-neracakan? |
| title_full_unstemmed | Dapatkah sdm di-neracakan? |
| title_short | Dapatkah sdm di-neracakan? |
| title_sort | dapatkah sdm di neracakan |
| topic | Jurnal i-lib UGM |
| work_keys_str_mv | AT perpustakaanugmilib dapatkahsdmdineracakan |