AKUNTANSI SUMBER DAYA MANUSIA : KAJIAN KRITIS ATAS PENGAKUAN PEMAIN SEPAKBOLA SEBAGAI ASET KLUB SEPAKBOLA DI INDONESIA

Abstract

ABSTRACT

The purpose of this study was to determine the accounting treatment for soccer players. As well as criticizing the accounting theory of human resources and comparing and reviewing conditions in the field with PSAK 19 regarding intangible assets (soccer players). This research also extends the accounting logic of how soccer players are recognized as club assets from a more holistic perspective and not limited to a financial perspective. This research is qualitative research, using critical paradigms and case studies. The results of this study are in the form of new concepts of accounting, especially the recognition of soccer players. Recognition of players is not just from the economic side, but more important is that players have factors inherent in soccer players. These factors include spiritual factors, training, socio-culture, and the environment. It seems less appropriate if players are recognized as assets and monetary units are not always the best element, because these factors are very influential on football players.

Keywords: assets, soccer players, human resources accounting.