This study aims to find out the implementation of Human Resource Accounting in Difa City Tour and Transport-Yogyakarta. Human resources owned by Difa City Tour and Transport-Yogyakarta are persons with disabilities who work as motorcycle taxi drivers with a modified motorcycle fleet. Data collected through interviews and observations. Qualitative data are analyzed by describing, interpreting, and describing systematically collected data.Data analysis begins with data collection, data reduction,

more »

... data presentation and drawing conclusions.The results showed that Difa City Tour and Transport-Yogyakarta treats its human resources as an asset.Difa City Tour and Transport-Yogyakarta creates a system of human resource management starting from recruitment, training and placement which is systematic, gradual and measurable.The evaluation method for human resources in Difa City Tour & Transport Yogyakarta in practice refers to the Human Resource Value Accounting method in the Non-monetary Model.