PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA

Abstract

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.

Keywords

• akuntansi sumber daya manusia
• pelaporan
• pengakuan
• sepak bola