THE NEW INSIGHT OF HUMAN RESOURCES ACCOUNTING Irman Mamulati1 Djamila Abbas2
1,2 Program Studi Akuntansi Universitas Muhammadiyah Maluku Utara
Jl- KH. Ahmad Dahlan. No.100 Kel.Sasa. Kota Ternate. Maluku Utara. Indonesia
Email: irmanmamulaty[at]gmail.com
Abstract
This study aims to explore the other side of human resources accounting in PKU Muhammadiyah North Maluku Islamic Hospital. The data analysis method used in this research is interpretive phenomenology. The results showed intellectual assets is defined as driving propaganda, health of services, sources of income and financial expenses.
Keywords: Human Resources, accounting, intellectual asset
