Manusia Sebagai Aset Atau Biaya? Pengungkapan Sumber Daya Manusia Dalam Laporan Keuangan

Human resource is the most valuable asset of an organization. However, conventional accounting was not able to provide valid information about human resource in the financial statements, whereas such information is absolutely needed by stakeholder in decision-making. This has led to the emergence of human resources accounting. This study aims to analyze the recognition of human resource as assets (rather than cost) in the financial statements and various obstacles in application of human resources accounting. This study uses a descriptive analysis in analyzing secondary data related to these issues. The results show that there are three trends in the accounting treatment model for human resources, namely, investment in human resources, intangible assets and deferred charges which are subsequently amortized. Meanwhile, the obstacles in the application of human resource accounting are human resource is not meet the requirements as an asset, there is no uniformity of measurement and assessment of human resources and the validity value of measurement of human resources does not reflect the real or full value. Therefore, an encouragement through empirical research to create uniformity measurement of human value and also efforts to revisit the definition of assets are required. Thus, the human resource could be recognized as asset in General Accepted Accounting Principle