INTELLECTUAL CAPITAL SEBAGAI DETERMINAN DALAM MENSTIMULUS BUSINESS PERFORMANCE (STUDI KASUS PADA PT. MAKASSAR MEGA PUTRA PRIMA)
Abstract
This research is aimed to analyze intellectual capital as a determinant in stimulate the business performance of PT. Makassar Mega Putra Prima. The data used in this research is data obtained from the result of key interviews using qualitative descriptive analysis.
The results of this study show that PT. Makassar Mega Putra Prima manages its intellectual capital well. The company considers intellectual capital to be a very valuable intangible asset. This can be seen from the management carried out by PT. Makassar Mega Putra Prima towards human capital, structural capital, and customer capital in supporting the company's business performance.
Keywords
Full Text:
PDF (Bahasa Indonesia)References
Astuti, P.D. dan A. Sabeni. 2005. Hubungan Intellectual Capital dan Business Performance. Proceeding SNA VII. Solo. pp. 694-707.
Bontis,Nick, William Chua Chong Keow, and Stanley Richardson. 2000. Intellectual Capital & Business Perfomance in Malaysia Industries, Journal of intellectual Capital 1.
Bontis,N., Crossan, M and Hulland, J. 2001. Managing an Organizational Learning System by Aligning Stocks and Flows, Journal of Management Studies 39 (4) : 437-469.
Chen ,M.C., S.J. Cheng , and Y. Hwang. 2005. An Empirical Investigation of The Relationship between Intellectual Capital and Firms’ Market Value and Financial Performance. Journal of Intellectual Capital 6 (2): 159- 176.
Firer, S., and S.M. Williams. 2003. Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital. Vol. 4 No. 3. pp. 348360.
Guthrie,R.Petty , F.Ferrier, and R.Well. 1999. There is no Accounting for Intellectual Capital in Australia: Review of Annual Reporting Practices and the Internal Measurement of Intangible Within Australian Organizations. Paper presented at The International Symposium Measuring and Reporting Intellectual Capital, Experiences,Issues and Prospect,OECD, June, Amsterdam.
Hartono, Budi. 2001. Intellectual Capital : Sebuah Tantangan, Akuntansi Masa Depan. Media Akuntansi 21 ( Oktober) : 65-72.
Miles,M.B, Huberman,A.M, dan Saldana,J. 2014. Qualitative Data Analysis, A Methods Sourcebook, Edition 3. USA: Sage Publications. Terjemahan Tjetjep Rohindi Rohidi, UI-Press.
Pulic, A. 1998. Measuring The Performance of Intellectual Potential in Knowledge Economy. Paper presented at the 2nd McMaster World Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential.
______ 2000. VAIC™- An Accounting Tool For IC Management (on-line) Available http://www.measuring-ip.at/Paper/ham99txt.htm. accessed November 2006.
Ulum, Ihyaul. 2007. Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Perbankan di Indonesia. Semarang : FE – UNDIP.
¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬¬__________ 2017. Intellectual Capital : Model Pengukuran, Framework Pengungkapan & Kinerja Organisasi. Cetakan Ketiga : Penerbit Univ. Muhammadiyah Malang.
Widyaningrum, Ambar. 2004. Modal Intelektual. Jurnal Akuntansi dan Keuangan Indonesia Vol. 1: pp.16-25.
DOI: https://doi.org/10.61141/pabean.v3i1.96
Refbacks
- There are currently no refbacks.