Intellectual Capital Dalam Meningkatkan Daya Saing: Sebuah Telaah Literatur

Hartati, Noorina

doi:10.15408/etk.v13i1.1878

Cited by 15 publications

(17 citation statements)

References 8 publications

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“…Perusahaan yang mempunyai intellectual capital dibanding perusahaan pesaingnya lebih profitable serta memiliki kinerja keuangan lebih baik (Hartati, 2014…”

Section: Perumusan Hipotesisunclassified

Pengaruh Intellectual Capital terhadap Kinerja Usaha Mikro yang Dimediasi oleh Perilaku Kerja Inovatif

Subaida

Kartikasari

2020

Ekonika

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Economic globalization is characterized by the implementation of technology and knowledge, companies are faced with the challenges of technological change and improvement in the global business environment. Knowledge and technology can be reflected in intellectual capital. Intellectual capital represents knowledge in an organization at a particular time. Intellectual capital owned by the company will lead to innovative work behavior. Intellectual capital has also received attention from both the academic community and companies because of the influence of innovation and learning on achieving competitive advantage for companies in new or knowledge-based economies. The purpose of this research is that this study wants to examine both the direct effect of intellectual capital on company performance and the indirect effect through innovative work behavior. This research was conducted on micro businesses in Situbondo District, Situbondo Regency. Data analysis methods in this research were descriptive statistics and testing the outer and inner models using PLS Warp. The results show that intellectual capital directly does not affect innovative work behavior, intellectual capital directly influences the performance of micro businesses, and intellectual capital indirectly through innovative work behavior does not affect the performance of micro businesses.

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“…Perusahaan yang mempunyai intellectual capital dibanding perusahaan pesaingnya lebih profitable serta memiliki kinerja keuangan lebih baik (Hartati, 2014…”

Section: Perumusan Hipotesisunclassified

Pengaruh Intellectual Capital terhadap Kinerja Usaha Mikro yang Dimediasi oleh Perilaku Kerja Inovatif

Subaida

Kartikasari

2020

Ekonika

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“…Bahasan dalam variabel kita termasuk intellectual capital yang harus dimiliki oleh masing-masing pebisnis. Hartati (2014) menyatakan bahwa perusahaan yang mempunyai intellectual capital akan memiliki profit yang lebih tinggi, serta kinerja keuangan dan nilai perusahaan akan lebih baik dibandingkan perusahaan lainnya.…”

Section: Mendeteksi Kebangkrutan Secara Diniunclassified

Mendeteksi Kebangkrutan Secara Dini Perspektif Ekonomi Islam

Fauzia¹

2017

EKUITAS

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Early bankruptcy detection can be carried out well when an entrepreneur implements integrity and competence in managerial systems Key words: bankruptcy, business, Islamic economics ABSTRAKPendekteksian kebangkrutan secara dini bisa dilakukan dengan baik, ketika seorang pengusaha mengimplementasikan integritas dan kompetensi dalam sistem manajerial, sistem pelaporan akuntansi, sistem penggunaan struktur modal dan sistem ketahanan bisnis dari adanya kecurangan. Ketika telah terjadi kebangkrutan, dalam ekonomi Islam ada istilah yang disebut iflas (pailit) dan orang yang bangkrut dikenali dengan sebutan (muflis). Terkait dengan hukum yang akan dikenakan kepada seorang muflis dikenali dengan sebutan al-hajr. Penelitian ini merupakan penelitian kualitatif, metode pengumpulan data menggunakan linier snowball method, di mana peneliti menggali informasi tentang 10 orang pengusaha yang bangkrut dari beberapa responden. Wawancara menggelinding seperti bola salju karena harus mewawancarai satu persatu informan dengan cara persuasif demi menggali informasi penting tentang beberapa penyebab kebangkrutan yang mereka alami. Hasil penelitian ini menjelaskan bahwa mayoritas kebangrutan disebabkan oleh penggunaan struktur modal yang tidak sesuai dengan kualifikasinya, kemudian disusul dengan pelaporan akuntansi yang kurang tepat, selanjutnya buruknya sistem manajemen, kurangnya profesionalitas dan terakhir adanya kecurangan baik dari aspek internal maupun eksternal. Keterbatasan dalam penelitian ini adalah, pada informan yang bergerak pada bidang usaha kecil menengah saja, dan belum diuji cobakan kepada industri besar. Diharapkan penelitian ini memberikan manfaat bagi para pebisnis, karena sebuah bisnis haruslah mempunyai sistem pencegahan secara dini terhadap kebangkrutan.Kata kunci: kebangkrutan, bisnis, ekonomi Islam PENDAHULUANKebangrutan merupakan satu hal yang menarik untuk dibahas, dikarenakan bangkrut selalu menyisakan cerita tragis yang berujung pada adanya PHK sepihak karyawan, penjualan aset dan lain sebagainya. Ketika salah satu usaha bangkrut, maka yang selalu terbersit di benak banyak pihak adalah apakah penyebab dari kebangkrutan tersebut. Berdasarkan fenomena yang ada,

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“…While Intellectual Capital (IC) has a strategic role in managing the company to be able to make the company more competitive. IC has the potential to advance the organization and society because it is related to the knowledge and experience as well as the technology used [3]. The efficiency ratio is used as a tool to measure the company's ability to manage the company so that it can be able to produce the desired profits.…”

Section: Introductionmentioning

confidence: 99%

Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia

Abdurrahman¹,

Jumono²,

Lubna³

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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Financial statements are important information for decision makers, because they contain the financial position, performance and changes in the company's financial position. However, determining the performance of a company can be used in various ways and functions to get benefits as information in determining the direction of company policy. The objectives of this research are to formulate the design of earning management formulations and models, measure intellectual capital, and the level of efficiency in the corporate services sector in Indonesia. Furthermore, testing is carried out to make a prediction model about the consequences of earning management actions, intellectual capital, and efficiency ratio on Company Performance in Indonesia. The chosen research subjects are the Health services sub-sector company and the Restaurant, Hotel and Tourism sub-sector operating in Indonesia from 2013 to 2018. The data analysis method used is Path Analysis. The results showed that only earnings management, intellectual capital from VACA, and efficiency of the SFA ratio only affect the Company's performance while the intellectual capital from VAHU and STVA has no effect on company performance. The implication of this research is that service companies in Indonesia still apply earnings management in conducting their business, while in terms of intellectual capital, the role is only the company's ability to utilize its capital.

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Intellectual Capital Dalam Meningkatkan Daya Saing: Sebuah Telaah Literatur

Cited by 15 publications

References 8 publications

Pengaruh Intellectual Capital terhadap Kinerja Usaha Mikro yang Dimediasi oleh Perilaku Kerja Inovatif

Pengaruh Intellectual Capital terhadap Kinerja Usaha Mikro yang Dimediasi oleh Perilaku Kerja Inovatif

Mendeteksi Kebangkrutan Secara Dini Perspektif Ekonomi Islam

Prediction Model of Earning Management Actions, Intellectual Capital, and Efficiency Ratios on the Performance of Service Sector Companies in Indonesia

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