2018
DOI: 10.18196/jai.2001113
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Intellectual Capital Disclosure of Muhammadiyah Universities: Evidence from 4ICU 2018

Abstract: This study aimed to identify the practice of disclosure on intellectual capital (IC) information on the website of Muhammadiyah Universities in Indonesia. This study used the 44 websites of best Muhammadiyah universities (version 4 International Colleges and Universities survey 2018) as the samples of study. Intellectual capital components used in this study were a framework constructed by Ulum (2012), which consists of 46 items: 8 items on human capital, 23 items on structural capital, and 15 items on relatio… Show more

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Cited by 6 publications
(2 citation statements)
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“…Human capital is one of the excellent sources inside the organization to face challenges, where human capital can create the best solution based on the employee's knowledge. Based on the theory, human capital will increase if it is being wellmanaged by its organization (Ulum & Fitri Wijayanti, 2019).…”
Section: Resultsmentioning
confidence: 99%
“…Human capital is one of the excellent sources inside the organization to face challenges, where human capital can create the best solution based on the employee's knowledge. Based on the theory, human capital will increase if it is being wellmanaged by its organization (Ulum & Fitri Wijayanti, 2019).…”
Section: Resultsmentioning
confidence: 99%
“…ICF berbasis pada IAPS 4.0 ini relatif berbeda dengan kerangka kerja sebelumnya yang didasarkan pada instrumen akreditasi yang terdiri dari 7 standar (Ulum, 2012). Framework awal ini sudah diuji dalam berbagai bentuk perguruan tinggi di Indonesia dan beberapa perguruan tinggi di Asean (lihat misalnya: Ulum et al, 2016a;Ulum et al, 2016b;Fathony dan Ulum, 2018;Novitasari dan Ulum, 2018;Ulum dan Wijayanti, 2019).…”
Section: Metodeunclassified