Abstract
Human resource accounting is a bookkeeping method which recognizes human beings as valuable assets. Unfortunately there are still many organizations that think that human resources are a burden that must be borne. PT. Citra Prestasi Gemilang is a service company in Malang City that has implemented human resource accounting. This study aims to find out how human resource accounting treats assets. This study uses a qualitative descriptive method with data collection using observation, interviews, and documentation techniques. The research results obtained in the form of the application of human resource accounting in companies bring benefits that are felt both in terms of human resource competence and materially.
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