| dc.description.abstract | Human resources is an important part of the company. Human resources needs to be
managed and developed. Costs for the management and development of human
resources for the entity actually be an investment, because they contain expenditure on
benefits for the survival of the entity. Concept of human resource accounting considers
human resources as assets, not expense. Therefore, should the value of human assets to
be presented in the financial statements. How to look at human resources in sharia
accounting entity? This paper aims to assess human resources in an accounting point of
sharia. The analysis was conducted using the method of literature review. The
conclusions obtained is that the human recognition as assets of an entity in line with the
values of sharia. Accounting sharia considers that the quality of human resources is the
most important part of an entity, because man is the manager of the entity. Sharia
principles put humans in a noble position. Under these conditions, the information
related to humans as assets of the entity to be important to the financial statements
presented. Therefore, the implementation of human resource accounting in sharia entit y
becomes a necessity. | en_US |
