ANALISIS PERLAKUAN AKUNTANSI ATAS KONTRAK PEMAIN DENGAN METODE BIAYA HISTORIS (Studi Pada Klub Sepak Bola Arema Indonesia)
| Main Author: | Rustandi, Indra |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14794/ |
Daftar Isi:
- The purpose of research is to analyze the accounting treatment of a contract player at Arema Football Club Indonesia. Techniques of analysis in this research is to use historical cost method of accounting contained in human resources by taking into account the cost of developing players which to compare the value of the contract to be awarded by the club to any player with the use of historical cost accounting method and the conventional treatment in PSAK. The results of the analysis is the calculation of historical cost method are the average difference between the value of player contracts by 50 percent of the development cost of the application prior to use. This difference occurs in the calculation of the increase in value for the players contract next season that the rest of the use of historical cost method to recruit new players for next year.