ANALISIS PENERAPAN AKUNTANSI SUMBER DAYA MANUSIA PADA RSUD dr. CHASBULLAH ABDULMADJID PEMERINTAH KOTA BEKASI

ELISABETH MUTIARA. 8323154149. Analysis of Application of Human Resource Accounting In RSUD dr Chasbullah Abdulmadjid Pemerintah Kota Bekasi. DIII Accounting Study Program. Faculty of Economics, State University of Jakarta. This Scientific Work on the background of the important quality of human resources owned companies or agencies. To fulfill the agency can do training activity. This training activity raises considerable cost. The fee is usually charged in the implementation period but in fact the cost can be recognized as an asset. The existence of accounting development ie human resource accounting classify training costs incurred RSUD dr Chasbullah Abdulmadjid Kota Bekasi annually becomes an asset and a burden. This classification will make the agency's financial report more relevant to its users. The research method used is descriptive qualitative method by taking data from RSUD dr Chasbullah Abdulmadjid Kota Bekasi and process it according to human resource accounting The results showed that the application of human resource accounting can increase the surplus in operational report and assets RSUD dr Chasbullah Abdulmadjid Kota Bekasi and make the financial statements more relevant for its users. Keywords: Accounting, Human Resource, Asset