Skripsi

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

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Penilaian

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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.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
0907001706	T56776	T567762009	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T567762009

Publisher

Inderalaya : Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2009

Collation

xii, 78 hlm.; tab.; 28 cm.

Language

Indonesia

ISBN/ISSN

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Classification

331.110 7

Content Type

Text

Media Type

unmediated

Carrier Type

unspecified

Edition

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Subject(s)

Angkatan kerja
Jurusan Akuntansi

Specific Detail Info

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Statement of Responsibility

Furika

Other version/related

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