Akuntansi Sumber Daya Manusia: Kajian Kritis Atas Pengakuan Pemain Sepak Bola Sebagai Aset Klub Sepak Bola Di Indonesia

Baihaqi, Jadzil

doi:10.18860/em.v5i1.2828

Cited by 3 publications

(4 citation statements)

References 3 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Pola bisnis berbasis keterampilan telah menjadi bagian integral dari industri berbasis pengetahuan, termasuk di dalamnya industri olahraga. Di antara beragam cabang olahraga, sepak bola telah menempati puncak popularitasnya di masyarakat global (Baihaqi, 2014). Merupakan permainan yang dimainkan oleh dua tim yang masing-masing terdiri dari sebelas pemain.…”

Section: Pendahuluanunclassified

Tinjauan Akuntansi Aset Tak Berwujud dalam Industri Sepak Bola di PT Bali Bintang Sejahtera Tbk Review of

Muzawwir,

Arnita

2023

EBMSJ

View full text Add to dashboard Cite

Football is the most popular sport in the world. Its popularity makes football a professional industry that generates trillions of rupiah. This rapid development requires the football team to pay attention to its accounting records. One of the most important assets to pay attention to in accounting for a football team is players and team officials, which are classified as intangible assets. This study aims to determine and understand the accounting treatment of football team players and officials and to determine the suitability of their treatment with the Statement of Financial Accounting Standards Number 19 regarding intangible assets. The research object chosen was the first football team to become a public company in Indonesia, PT Bali Bintang Sejahtera Tbk or Bali United FC. The accounting treatments discussed include general policies, initial recognition and measurement, measurement after initial recognition, amortization, impairment, derecognition, disposal, and disclosure. The method used in collecting data is literature study and secondary data in the form of the 2019 Financial Statements of PT Bali Bintang Sejahtera Tbk. The intangible assets in the form of players and team officials at PT Bali Bintang Sejahtera Tbk are called registration. Based on the results of the study, it can be concluded that the accounting treatment of players and team officials at PT Bali Bintang Sejahtera Tbk is in accordance with Statement of Financial Accounting Standards Number 19.

show abstract

Section: Pendahuluanunclassified

Tinjauan Akuntansi Aset Tak Berwujud dalam Industri Sepak Bola di PT Bali Bintang Sejahtera Tbk Review of

Muzawwir,

Arnita

2023

EBMSJ

View full text Add to dashboard Cite

show abstract

“…Hal tersebut senada dengan penelitian Haryoprasetyo & Kiswara (2013) bahwa pemain sepakbola memberikan manfaat yang sangat signifikan bagi klub sepakbola. Pandangan lain menurut Baihaqi (2014) menyebutkan bahwa pengkapitalisasian pemain sepakbola menjadi aset klub sepakbola merupakan hal yang tidak etis sehingga tidak seharusnya dilakukan. Selain itu, Benterkia & Benmoussa (2020) mengungkapkan bahwa tidak semua klub menyajikan informasi keuangan yang komprehensif dan rinci seperti yang disyaratkan oleh UEFA dan IASB.…”

Section: Pendahuluanunclassified

“…Pada penelitian Devi (2014) menitikberatkan pada penerapan FRS pada industri sepakbola Inggris. Sementara Baihaqi (2014) membahas IAS 38 pada klub sepakbola di Indonesia. Adapun penelitian Ridhawati et al (2020) memberikan panduan penyajian informasi akuntansi mengenai pemain dan pelatih berdasarkan IAS 38 dan SAK ETAP bab 16.…”

Section: Pendahuluanunclassified

Pemain Sepakbola Sebagai Jiwa Klub Dalam Mengarungi Kompetisi: Akankah Diperlakukan Sesuai Dengan Standar Akuntansi?

Indriastuti

Rayhan

2022

Jurnal Pajak dan Keuangan Negara

View full text Add to dashboard Cite

This study explores the method of football player recognition and presentation in the club’s financial report. The research method uses a narrative paradigm with in-depth interviews; observation and literature study at PSMS Medan. This study explores and examines data observation and PSMS Medan's financial statements using human resource theory and PSAK 19. The results show that the management of PSMS Medan does not apply human resource asset accounting policies for its players. Moreover, the policies implemented by management regarding the recognition and measurement of player contracts are still not following PSAK 19 (2009) paragraphs 18 and 27. Besides that, the measurement of player contracts is closer to the cost model rather than comply with PSAK 19 (2009) paragraph 88 related to the player's useful life. Penelitian ini bertujuan untuk mengkaji bagaimana akuntansi memandang para pemain sepakbola dalam sebuah entitas perusahaan dan menyajikannya dalam laporan keuangan. Penelitian menggunakan metode kualitatif melalui pendekatan naratif sehingga sesuai dengan fokus penelitian kami yang ingin menggali pengalaman manajemen PSMS dalam mengelola serta menyusun laporan keuangan klub. Hasil penelitian menunjukkan bahwa pemain sepakbola pada klub PSMS Medan seharusnya dapat diklasifikasikan sebagai aset tetap tak berwujud karena memenuhi tiga karakteristik sesuai PSAK 19 (2018) paragraf 10. Selain itu, pengesampingan PSAK 19 (2018) yang mencatat nilai kontrak pemain sebagai biaya dapat menimbulkan undervalued pada net income. Biaya-biaya yang seharusnya dapat dikapitalisasi dan menjadi nilai aset bagi PSMS medan adalah sebesar biaya nilai kontrak pemain dan bea materai. Hal ini sesuai dengan PSAK 19 (2018) paragraf 24-27 yang menyatakan bahwa aset tak berwujud pada awalnya diakui sebesar biaya perolehan.

show abstract

“…Perspective on human resources Investment in strengthening human resource self-development, such as training, workshops, and developing other competencies possessed by human resource development, is required to manage the borne burden [11]. These assets are, of course, not cheap to manage.…”

Section: Introductionmentioning

confidence: 99%

The Relevance of Human Resource Accounting in Indonesia

Sugiarta,

Anti,

Diva Nabilla

2023

J. Appl. Manag. Bus.

View full text Add to dashboard Cite

The purpose of this study is an effort to manage human resources from the perspective of accounting as assets and investments and show the costs that arise from each human resource activity. This research contributes to human resource management from an accounting perspective. This research emphasizes human resource accounting as assets and capital invested by the business world. The literature review is used as the basis for research methods. The results obtained that human resource accounting has an important role for companies where there are activities that use costs in managing human resources. The role of human resources as company assets and accounting information system supporters can determine company performance, internal control, and human resources as meaningful capital for the company.

show abstract

Akuntansi Sumber Daya Manusia: Kajian Kritis Atas Pengakuan Pemain Sepak Bola Sebagai Aset Klub Sepak Bola Di Indonesia

Cited by 3 publications

References 3 publications

Tinjauan Akuntansi Aset Tak Berwujud dalam Industri Sepak Bola di PT Bali Bintang Sejahtera Tbk Review of

Tinjauan Akuntansi Aset Tak Berwujud dalam Industri Sepak Bola di PT Bali Bintang Sejahtera Tbk Review of

Pemain Sepakbola Sebagai Jiwa Klub Dalam Mengarungi Kompetisi: Akankah Diperlakukan Sesuai Dengan Standar Akuntansi?

The Relevance of Human Resource Accounting in Indonesia

Contact Info

Product

Resources

About