Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi

Abstract

The study was to describe the relationship between the resources-based theory with intellectual capital disclosure (ICD), the implementation of ICD on the website, and the response of the vice-rector and heads of work units. This research method was descriptive qualitative, which illustrates the application of ICD on four directorates and one study program. The result showed that the resource-based theory is strongly related to ICD. Implementation of ICD on the directorate's website had been carried out on the UMSIDA directorate's website. Several items had already existed on the website, and there are some that have just been implemented based on ICD. The response of all the vice-rectors and heads of work units supported the implementation of the ICD and is indeed necessary at the UMSIDA website today. The implication of this research is that university management must be able to develop and maintain its website to improve performance, media promotion, and image building.

The Influence of Financing Growth and CAR on ROA with NPF as a Moderating Variable

“…If the Capital Adequacy Ratio (CAR) is high, the bank is capable of financing its operational activities and contributing to high profitability. This aligns with the research by [31], which states that Non-Performing Financing (NPF) can moderate the relationship between Capital Adequacy Ratio (CAR) and Return on Assets (ROA).…”

“…Resource-Based Theory is a perspective that has evolved within strategic management theory and the concept of a company's competitive advantage, believing that a company will attain its advantage when it possesses superior resources. Broadly speaking, Resource-Based Theory discusses how a company will achieve competitive advantage, thus yielding optimal performance, by possessing, controlling, and leveraging the resources owned by the company [31].…”

The Influence of Intellectual Capital and Company Size on Company Profitability (Empirical Study on Sharia Commercial Banks Registered with the Financial Services Authority for the 2017-2021 Period)

“…Resource-based theory aims to develop competitive advantage, companies must be able to process and maximize the use of their resources efficiently and effectively. Resource-based theory focuses on creating an attribute concept that is difficult to imitate to give the company a competitive advantage [12]. Companies that can manage their intellectual resources are believed to be able to create added value and be able to create competitive advantages by conducting innovation, research, and development which will affect the improvement of the company's financial performance [13].…”