PRAKTIK AKUNTANSI SUMBER DAYA MANUSIA PADA KLUB SEPAK BOLA

Rini Ridhawati, Unti Ludigdo, Yeney Widya Prihatiningtias

Abstract


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.


Keywords


akuntansi sumber daya manusia; pelaporan; pengakuan; sepak bola

Full Text:

PDF

References


Baxter, J., Carlsson-Wall, M., Chua, W. F., & Kraus, K. (2019). Accounting for the Cost of Sports-Related Violence: A Case Study of the Socio-Politics of “the” Accounting Entity. Accounting, Auditing & Accountability Journal, 32(7), 1956-1981. https://doi.org/10.1108/AAAJ-02-2018-3364

Bloom, R., & Kamm, J. (2014). Human Resources: Assets That Should be Capitalized. Compensation & Benefits Review, 46(4), 219–222. https://doi.org/10.1177/0886368714555453

Bullough, S., & Coleman, R. (2019). Measuring Player Development Outputs in European football Clubs (2005-2006 to 2015-2016). Team Performance Management, 25(3/4), 192-211. https://doi.org/10.1108/TPM-03-2018-0023

Carlsson-Wall, M., Kraus, K., & Messner, M. (2016). Performance Measurement Systems and the Enactment of Different Institutional Logics: Insights from a Football Organization. Management Accounting Research, 32, 45-61. https://doi.org/10.1016/j.mar.2016.01.006

Clune, C., Boomsma, R., & Pucci, R. (2019). The Disparate Roles of Accounting in an Amateur Sports Organisation: The Case of Logic Assimilation in the Gaelic Athletic Association. Accounting, Auditing & Accountability Journal, 32(7), 1926-1955. https://doi.org/10.1108/AAAJ-06-2018-3523

Coluccia, D., Fontana, S., & Solimene, S. (2018). An Application of the Option-Pricing Model to the Valuation of a Football Player in the 'Serie A League’. International Journal of Sport Management and Marketing, 18(1/2), 155-168. https://doi.org/10.1504/ijsmm.2018.091345

Cooper, C., & Johnston, J. (2012). Vulgate Accountability: Insights from the Field of Football. Accounting, Auditing & Accountability Journal, 25(4), 602-634. https://doi.org/10.1108/09513571211225060

Darmayasa, I. N, & Aneswari, Y. R. (2015). Paradigma Interpretif pada Penelitian Akuntansi Indonesia. Jurnal Akuntansi Multiparadigma, 6(3), 350-361. https://doi.org/10.18202/jamal.2015.12.6028

Dimitropoulos, P. E., & Koumanakos, E. (2015). Intellectual Capital and Profitability in European Football Clubs. International Journal of Accounting, Auditing and Performance Evaluation, 11(2), 202-220. https://doi.org/10.1504/IJAAPE.2015.068862

Ejiogu, A. R., & Ejiogu, C. (2018). Translation in the “Contact Zone” between Accounting and Human Resource Management: The Nebulous Idea of Humans as Assets and Resources. Accounting, Auditing & Accountability Journal, 31(7), 1932-1956. https://doi.org/10.1108/AAAJ-06-2017-2986

Firdlo, M. (2012). The Relevancies and Applicability of Human Resources Accounting Implementations under Hegelian Dialectic. Jurnal Akuntansi Multiparadigma, 3(2), 297-307. https://doi.org/10.18202/jamal.2012.08.7155

Ghasemi, S., Shahin, A., & Safari, A. (2018). Proposing an Improved Economic Value Model for Human Resource Valuation. International Journal of Productivity and Performance Management, 67(9), 2108-2125. https://doi.org/10.1108/IJPPM-02-2018-0054

Ghio, A., Ruberti, M., & Verona, R. (2019). Financial Constraints on Sport Organizations’ Cost Efficiency: The Impact of Financial Fair Play on Italian Soccer Clubs. Applied Economics, 51(24), 2623-2638. https://doi.org/10.1080/00036846.2018.1558348

Janin, F. (2017). When being a Partner Means More: The External Role of Football Club Management Accountants. Management Accounting Research, 35, 5-19. https://doi.org/10.1016/j.mar.2016.05.002

Keshtidar, M., Talebpour, M., Abdi, S., & Abadi, M. Z. (2017). A Prediction Model for Valuing Players in the Premier Football League of Iran. International Sports Studies, 39(1), 39-52. https://doi.org/10.30819/iss.39-1.05

Kulikova, L. I., & Goshunova, A. V. (2014). Human Capital Accounting in Professional Sport: Evidence from Youth Professional Football. Mediterranean Journal of Social Sciences, 5(24), 44-48. https://doi.org/10.5901/mjss.2014.v5n24p44

Lardo, A., Dumay, J., Trequattrini, R., & Russo, G. (2017). Social Media Networks as Drivers for Intellectual Capital Disclosure: Evidence from Professional Football Clubs. Journal of Intellectual Capital, 18(1), 63-80. https://doi.org/10.1108/JIC-09-2016-0093

Lee, C. C., & Cheng, P. Y. (2018). Effect of the Critical Human Resource Attributes on Operating Performances. Chinese Management Studies, 12(2), 407-432. https://doi.org/10.1108/CMS-10-2017-0296

Leitão, J., & Baptista, J. (2019). Intellectual Capital Assets and Brand Value of English Football Clubs. International Journal of Sport Management and Marketing, 19(2), 8-34. https://doi.org/10.1504/IJSMM.2019.097002

Lozano, F. J. M., & Gallego, A. C. (2011). Deficits of Accounting in the Valuation of Rights to Exploit the Performance of Professional Players in Football Clubs: A Case Study. Journal of Management Control, 22(3), 335–357. https://doi.org/10.1007/s00187-011-0135-6

McCoy, N. R, Phillips, B., & Stewart, A. C. (2019). Accounting for Human Capital: Implications of Automation and Operational Performance. The Journal of Corporate Accounting & Finance, 30(4), 111– 115. https://doi.org/10.1002/jcaf.22408

Mnzava, B. (2013). Do Intangible Investments Matter? Evidence from Soccer Corporations. Sport, Business and Management, 3(2), 158-168. https://doi.org/10.1108/20426781311325087

Müller, O., Simons, A., & Weinmann, M. (2017). Beyond Crowd Judgments: Data-Driven Estimation of Market Value in Association Football. European Journal of Operational Research, 263(2), 611-624. https://doi.org/10.1016/j.ejor.2017.05.005

Nicoliello, M., & Zampatti, D. (2016). Football Clubs’ Profitability after the Financial Fair Play Regulation: Evidence from Italy. Sport, Business and Management, 6(4), 460-475. https://doi.org/10.1108/SBM-07-2014-0037

Nurindrasari, D., Triyuwono, I., & Mulawarman, A. (2018). Konsep Pengukuran Kinerja Berbasis Kesejahteraan Islam. Jurnal Akuntansi Multiparadigma, 9(3), 394-416. https://doi.org/10.18202/jamal.2018.04.9024

Oprean, V. B., & Oprisor, T. (2014). Accounting for Soccer Players: Capitalization Paradigm vs. Expenditure. Procedia Economics and Finance, 15, 1647–1654. https://doi.org/10.1016/s2212-5671(14)00636-4

Puente-Díaz, R., & Cavazos-Arroyo, J. (2018). The Role of the Categorization Process on the Influence of a Famous Football Player on the Evaluations of a Football Team. International Journal of Sports Marketing and Sponsorship, 19(3), 327-337. https://doi.org/10.1108/ijsms-09-2016-0052

Regoliosi, C. (2018). Shedding Light on the Profitability of Italian Professional Football Clubs where a Different Business Model is Performing. International Journal of Sport Management and Marketing, 18(1/2), 130-154. https://doi.org/10.1504/IJSMM.2018.091334

Risaliti, G., & Verona, R. (2013). Players' Registration Rights in the Financial Statements of the Leading Italian Clubs: A Survey of Inter, Juventus, Lazio, Milan and Roma. Accounting, Auditing & Accountability Journal, 26(1), 16-47. https://doi.org/10.1108/09513571311285603

Scafarto, V., & Dimitropoulos, P. (2018). Human Capital and Financial Performance in Professional Football: The Role of Governance Mechanisms. Corporate Governance, 18(2), 289-316. https://doi.org/10.1108/CG-05-2017-0096

Senaux, B., & Morrow, S. (2013). Football Club Financial Reporting: Time for a New Model? Sport, Business and Management, 3(4), 297-311. https://doi.org/10.1108/SBM-06-2013-0014

Torre, E. D., Giangreco, A., Legeais, W., & Vakkayil, J. (2018) Do Italians Really Do It Better? Evidence of Migrant Pay Disparities in the Top Italian Football League. European Management Review, 15(1), 121-136. https://doi.org/10.1111/emre.12136.

Triyuwono, I. (2015). Akuntansi Malangan: Salam Satu Jiwa dan Konsep Kinerja Klub Sepak Bola. Jurnal Akuntansi Multiparadigma, 6(2), 290-303. https://.doi.org/10.18202/jamal.2015.08.6023

Yin, R. K. (2018). Case Study Research and Application: Design and Methods (6th ed.). Sage Publications.




DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.1.12

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.