Analisis Perlakuan Akuntansi Sumber Daya Manusia Pada PT Pos Indonesia

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 .