HUMAN RESOURCES IN PERSPECTIVE ACCOUNTING SHARIA

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.