Rini Ridhawati, Unti Ludigdo, Yeney Widya Prihatiningtias


Abstrak: Praktik Akuntansi Sumber Daya Manusia pada Klub Sepak Bola. Riset ini berupaya untuk memahami penerapan akuntansi terhadap pemain dan pelatih pada klub sepak bola. Studi kasus digunakan sebagai metode dengan salah satu klub sepak bola sebagai situs riset. Hasil riset menunjukkan meskipun manajemen klub telah mengakui pemain dan pelatih merupakan aset klub, tidak adanya standar akuntansi dan panduan mengenai hal tersebut menyebabkan perbedaan dalam pengakuan dan pencatatan. Manajemen klub masih memperlakukan pemain dan pelatih sebagai beban sebagaimana tercermin dari laporan keuangannya. Oleh karena itu, pengembangan atas standar akuntansi diperlukan, khususnya yang berkiatan dengan sumber daya manusia.


Abstract: Human Capital Accounting Practices at Football Club. This research seeks to understand the application of accounting to players and coaches on a football club. Case studies are used as a method with the one of football club as a research site. This research shows that although club management has recognized players and coaches as club assets, the absence of accounting standards and guidance on this matter causes differences in recognition and recording. Club management still treats players and coaches as burdens as reflected in its financial statements. Therefore, the development of accounting standards is needed, especially those related to human resources.


akuntansi sumber daya manusia; pelaporan; pengakuan; sepak bola

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