Dapatkah sdm di-neracakan?
ABSTRAK Since its inception, Accounting has not been reporting human resources as. an asset in the balance sheet. In fact, the development of human resources needs very abundant money. This paper explores whether or not the expenditures to develop human resources are appropriate to be reported as an...
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Format: | Article NonPeerReviewed |
Published: |
[Yogyakarta] : Universitas Gadjah Mada
1994
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Online Access: | https://repository.ugm.ac.id/19602/ http://i-lib.ugm.ac.id/jurnal/download.php?dataId=2434 |
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Institution: | Universitas Gadjah Mada |