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"Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These, human capitals have in fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club's balance sheet. Ax we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting /or intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper, First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?"

"'Engagement' merupakan perhatian yang diberikan oleh pelanggan kepada perusahaan yang tidak termasuk ke dalam pembelian. 'Influencer 'dianggap penting dalam dunia pemasaran karena mampu meningkatkan 'engagement' perusahaan. 'Sport communication' juga membutuhkan 'influencer' untuk mendekatkan diri kepada pelanggan yaitu 'supporter'. Penelitian ini membahas hubungan antara 'engagement 'pemain yang datang di bursa musim panas 2022 terhadap 'engagement 'Manchester United. Metode yang digunakan pada penelitian ini adalah analisis 'Pearson correlation 'dan analisis konten Instagram Manchester United dan Instagram pribadi pemain. Penelitian ini menemukan terdapat hubungan antara peningkatan 'engagement 'pemain terhadap peningkatan 'engagement 'Manchester United. Kedatangan pemain yang memiliki 'engagement' tinggi dan pengemasan konten Instagram mendukung peningkatan 'engagement' Instagram Manchester United di bursa transfer musim panas.

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'Engagement' is the awareness given by the customer to the company that is not included in the purchase. Influencers are considered important in the world of marketing because they can increase company engagement. Sport communication also requires influencers to get closer to customers, namely supporters. This study discusses the relationship between the engagement of players who come in the 2022 summer market to the engagement of Manchester United. The method used in this study is the Pearson correlation analysis and analysis of Manchester United's Instagram content and the players' personal Instagram. This study found that there was a relationship between increasing player engagement and increasing Manchester United engagement. The arrival of players who have high engagement and packaging of Instagram content supports the increase of Manchester United's Instagram engagement in the summer transfer market."

"Olahraga bola basket adalah olahraga populer yang banyak dipertandingkan secara kompetitif. Salah satu isu yang dihadapi seorang pelatih adalah bagaimana menentukan atlet terbaik berdasarkan per- formanya. Penelitian ini bertujuan untuk mengembangkan sebuah sistem pendukung keputusan pe- nentuan performa pemain terbaik pada olahraga bola basket. Metodologi penelitian yang digunakan pada penelitian ini adalah metode design science research. Terdapat sepuluh kriteria yang digu- nakan yaitu eld goal made, free throw made, eld goal percentage, two point percentage, three point percentage, free throw percentage, assist, defensive rebound, offensive rebound, dan turnover. Metode yang digunakan untuk melakukan analisis kriteria tersebut adalah metode Technique for Or- der Preferences by Similarity to an Ideal Solution. Solusi dari masalah yang ada disampaikan dalam bentuk sebuah sistem pendukung keputusan bernama Sistem Pemeringkatan Pemain (SI-PEMPEM). Sistem ini melakukan evaluasi performa pemain menggunakan metode TOPSIS yang hasilnya disa- jikan dalam bentuk peringkat. Evaluasi keluaran yang dihasilkan SI-PEMPEM dilakukan dengan uji korelasi terhadap metode Performance Index Rating dan peringkat dari liga. Data statistik per- tandingan dari dua klub yang berlaga di Indonesia Basketball League pada fase reguler digunakan sebagai objek ujicoba dan evaluasi. Hasil uji korelasi menunjukkan bahwa hasil yang dikeluarkan oleh SI-PEMPEM memiliki korelasi kuat positif terhadap kedua metode pembandingnya.

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Basketball is a popular sport that is widely competed competitively. One of the issues faced by a coach is how to determine the best athletes based on their performance. This study aims to develop a decision support system to determine the best player performance in basketball. The research methodology used in this research is the design science research method. There are ten criteria used, eld goal made, free throw made, eld goal percentage, two point percentage, three point percent- age, free throw percentage, assist, defensive rebound, offensive rebound, and turnover. The method used to analyze the criteria is Technique for Order Preferences by Similarity to an Ideal Solution method. Solutions to existing problems are presented in the form of a decision support system called the Player Rating System (SI-PEMPEM). This system evaluates the performance of players using the TOPSIS method whose results are presented in the form of ratings. Evaluation of the output produced by SI-PEMPEM is carried out by using a correlation test against the Performance Index Rating method and the ranking of the leagues. Game-related statistic from matches of two clubs that competed in the Indonesian Basketball League in the regular phase were used as the object of testing and evaluation. The correlation test results show that the results issued by SI-PEMPEM have a strong positive correlation to the two comparison methods."