PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA

PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA

Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club managem...

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Main Authors: Rini Ridhawati, Unti Ludigdo, Yeney Widya Prihatingtyas
Format: Article
Language:English
Published: University of Brawijaya 2020-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
akuntansi sumber daya manusia
pelaporan
pengakuan
sepak bola
Online Access:https://jamal.ub.ac.id/index.php/jamal/article/view/1228/pdf
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spelling doaj-9647dffa1496436f9953768092f334822020-11-25T02:59:53ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792020-04-0111119120710.21776/ub.jamal.2020.11.1.12PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLARini Ridhawati0Unti Ludigdo1Yeney Widya Prihatingtyas2Universitas BrawijayaUniversitas BrawijayaUniversitas Brawijaya Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources.https://jamal.ub.ac.id/index.php/jamal/article/view/1228/pdfakuntansi sumber daya manusiapelaporanpengakuansepak bola
collection DOAJ
language English
format Article
sources DOAJ
author Rini Ridhawati
Unti Ludigdo
Yeney Widya Prihatingtyas
spellingShingle Rini Ridhawati
Unti Ludigdo
Yeney Widya Prihatingtyas
PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
Jurnal Akuntansi Multiparadigma
akuntansi sumber daya manusia
pelaporan
pengakuan
sepak bola
author_facet Rini Ridhawati
Unti Ludigdo
Yeney Widya Prihatingtyas
author_sort Rini Ridhawati
title PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
title_short PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
title_full PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
title_fullStr PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
title_full_unstemmed PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA
title_sort praktik akuntansi sumber daya manusia pada klub sepak bola
publisher University of Brawijaya
series Jurnal Akuntansi Multiparadigma
issn 2086-7603
2089-5879
publishDate 2020-04-01
description Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources.
topic akuntansi sumber daya manusia
pelaporan
pengakuan
sepak bola
url https://jamal.ub.ac.id/index.php/jamal/article/view/1228/pdf
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AT untiludigdo praktikakuntansisumberdayamanusiapadaklubsepakbola
AT yeneywidyaprihatingtyas praktikakuntansisumberdayamanusiapadaklubsepakbola
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