This course discusses the basic concepts and scope of human resource accounting, methods of measuring Human Resources Cost Accounting (HR Cost Accounting), HR activities and the challenges of implementing HRM towards HR Accounting, the definition of ASDM and being able to classify it, the important elements that make up HR accounting, and explains the various types of HR accounting. types of intangible assets as human resources, HR accounting viewed from a macro and micro perspective as well as the reasons for their development, the value of human assets and their organization as well as being able to measure the costs, value and benefits of human resources both monetary and non-monetary, understanding human capital, HR investment and basic assumptions regarding educational activities, migration, and urbanization as well as health programs to improve nutrition as implementation of Human Capital, implementation of HR development recruitment activities, and HR welfare programs in the concept of Human Resources Investment (HR Investment), methods for determining the value of human assets, identifying stakeholders as well as technical approaches to the implementation of HR accounting. A learning approach based on students with a problem based learning model. Learning method with group discussions, questions and answers and assignments.
