Abstract:
The purpose of this research is to find out and analyze the accounting treatment
of human resource costs at PT Pos Indonesia.
The object of research at PT Pos Indonesia which has an office on Jl. Slamet
Riyadi No. 10, Bulo Gading, Ujung Pandang District. Using Qualitative Descriptive
research method.
The results of the study show that the total costs incurred by PT Pos Indonesia
Makassar branch for its human resources are still recorded as expenses. This condition
shows that the application of human resource accounting in this entity has not been
implemented. And the Human Resources (HR) owned by PT Pos Indonesia Makassar
Branch should be recorded as a company expense considering the importance of the
existence of HR to realize the goals of the company. And the accounting assessment of
human resources as a company expense is carried out using the replacement cost and
historical cost methods .
