PENGAKUAN, PENGUKURAN DAN PELAPORAN HUMAN CAPITAL PADA PT. BANK SUMSEL PALEMBANG

IRAWAN, DIEKY and Djunaidi, Tanzil and Daud, Rochmawati (2009) PENGAKUAN, PENGUKURAN DAN PELAPORAN HUMAN CAPITAL PADA PT. BANK SUMSEL PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

The objectives of this research are to 1) know how PT Bank Sumsel performed its human Capital in its financial reports , 2) measure and present this human resource information, and 3) know what obstacles faced in implementing human resource accounting is and choose alternatives that better reporting of the reportingforms based on the concept of human asset or as additional reports. Research finding has s how n that during period of years 2005-2008 the company has not yet implemented the human resource accounting in its financial reports. Acquisition costs and learning costs are implicitly included in the income statement. This caused the company assets which is reflected in the balance sheet is understated and the expenses are reflected in the income statement is overstated It also can affect the measurement of ROI becomes lower. To measure and presented this human resources cost into financial reports, the company should spend these costs and recognize it as asset and amortize it according to age benefits. The company can also create reports of human resource costs as additional reports without changing the composition of financial statements information according to SAK.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Human Capital, human resources accounting; acquisition cost, learning cost
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:22
Last Modified:	01 Nov 2021 07:22
URI:	http://repository.unsri.ac.id/id/eprint/56776

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