AKUNTANSI SUMBER DAYA MANUSIA SEBAGAI HUMAN CAPITAL PADA PT. PAL INDONESIA (PERSERO)

Riska  Indah Suci Harini; Ikhsan  Budi Raharjo; Maswar  Patuh Priyadi

Riska Indah Suci Harini
Ikhsan Budi Raharjo
Maswar Patuh Priyadi

Keywords: Human Capital, Akuntansi Sumber Daya Manusia, Investasi Sumber Daya Manusia

Abstract

The purpose of this study was to determine: The process of
decision making in human resource development at PT. PAL
Indonesia (Persero); and The accounting treatment and disclosure of
costs incurred in investing in human resource development at PT. PAL
Indonesia (Persero).
This research is a naturalistic study using a qualitative approach
u
sing interview and documentation techniques. The result of this
research is the most valuable asset for PT. PAL Indonesia (Persero) is
its human resources. PT. PAL Indonesia (Persero) provides training
and development programs for its employees as an investment in
human resources which will be the key in winning business
competition. The accounting treatment and disclosure for investing in
human resources are recognized as intangible assets in the financial
statements, measured at cost and depreciated 4 years. PT. PAL
Indonesia (Persero) has implemented PSAK 19: Intangible Assets in
the recognition and disclosure of human resource investments.

Keyword: Human Capital, Akuntansi Sumber Daya Manusia,
Investasi Sumber Daya Manusia.