PERLAKUAN AKUNTANSI TERHADAP ATLET BOLA BASKET SEBAGAI ASET KLUB (Studi Kasus Pada Surabaya Fever Basketball Club Surabaya)

Puspitasari, Kristina (2019) PERLAKUAN AKUNTANSI TERHADAP ATLET BOLA BASKET SEBAGAI ASET KLUB (Studi Kasus Pada Surabaya Fever Basketball Club Surabaya). Undergraduate thesis, STIEP Perbanas Surabaya.

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Abstract

Sports are now growing as a business industry that can involve many of the interestes parties in it. Accounting is describe how the company is actually doing. Accounting for human resources is focused on the importance of human resources as corporate assets. Because an athlete is judged as an asset, how his accounting treatment needs to be noticed. Standards and classification that athletes can be said as assets must be adapted to the standard of human resources. Accounting treatment for human resources asset that began from confession, measurement, amortisation, to the record of human resources asset on financial reporting. Surabaya Fever Basketball Club is one of Indonesia’s biggest girl’s basketball club has an athletes as human resources, and used in the accomplishment of the purpose. Then the accounts of human resource assets as assets club to know the value of athletes, it’s really needed for assist the management club on the decision making. . Keywords : Accounting for human resources, Athlete, Confession, Measurement, Amortisation, the record of Human Resource assets

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.45 - AUDITING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 12 Sep 2019 02:45
Last Modified: 12 Sep 2019 02:45
URI: http://eprints.perbanas.ac.id/id/eprint/4564

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