Relationship between value added capital employed, value added human capital, structural capital value added and financial performance

Yudawisastra, Helin Garlinia; Manurung, Daniel T. H.; Husnatarina, Fitria

doi:10.21511/imfi.15(2).2018.20

Cited by 12 publications

(29 citation statements)

References 18 publications

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“…The results have indicated that structural capital has a positive association with NPD performance. These results match with those of other studies by Yudawisastra, Manurung, and Husnatarina (2018), which also have thrown light on the fact that efficient and adequate structural capital contribute to the value creation in the production and achieving marketing advantages for them. Moreover, the results have proved that there is a positive linkage between relational capital and NPD performance.…”

Section: Discussionsupporting

confidence: 90%

The Impact of Human, Structural, and Relational Capital on Product Development Performance in Manufacturing Organizations in Indonesia: Mediating Role of Organizational Learning Capabilities and R&D Resources

Patwary

Fauzan

2020

iRASD J. Manag.

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Recently, product development and its performance are the essential elements for the business organization that could enhance the firm performance and attains researchers' intentions. Therefore, the present study examines the impact of human, structural and relational capital on product development performance in manufacturing organizations in Indonesia. The goals also include examining the mediating role of organizational learning capabilities and R&D resources among the nexus of human, structural and relational capital and product development performance in manufacturing organizations in Indonesia. The study's quantitative data collection methods have been adopted and collect the data by using survey questionnaires. The smart-PLS, a useful statistical tool, has been employed for analysis purposes. The findings revealed that human, structural and relational capital have positive nexus with product development performance. The outcomes also show that organizational learning capabilities and R&D resources mediate the nexus of human, structural, and relational capital and product development performance in Indonesia's manufacturing organizations. These findings provide the guideline to the regulators that they should take valuable capital development and learning capabilities that could enhance the product development performance and firm performance.

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Section: Discussionsupporting

confidence: 90%

The Impact of Human, Structural, and Relational Capital on Product Development Performance in Manufacturing Organizations in Indonesia: Mediating Role of Organizational Learning Capabilities and R&D Resources

Patwary

Fauzan

2020

iRASD J. Manag.

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“…VA created by a physically active capital unit is the VACA. This ratio demonstrates the contribution each capital employed (CE) unit makes to the value added organisation (Yudawisastra et al, 2018;Safitriani, 2018). In the same manner, Habibah and Riharjo (2016) averred that the value added capital used in the creation of an Intellectual Capital system positively and significantly related with and affects the financial overall performance of the organisation.…”

Section: Reviews Of Prior Related Studies and Hypotheses Developmentmentioning

confidence: 99%

Intellectual capital and financial performance of South African development community’s general insurance companies

Olarewaju

Msomi

2021

Heliyon

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The effect of intellectual capital on financial performance was investigated in this paper for the period 2008 to 2019. A total of 696 observations were generated from data collected from 56 general insurance companies in 12 years. The Value Added Intelligent Coefficient Model was used and data was analysed using both static (two stage least square, fixed and random effect) and dynamic panel regression analysis (two step system generalised method of moments). The findings showed a significant and direct relationship between lagged return on assets, intellectual capital and financial performance of insurers in the South African Development Community. Out of the components of intellectual capital, human capital and structural capital are significantly and directly related with return on assets while capital employed is inversely and insignificantly related with return on assets. The control variables-underwriting risk, insurer size and leverage are all inversely and significantly affecting return on assets. Thus, a U-shape relationship exists between intellectual capital and financial performance in general insurance companies in the South African Development Community. Thus, the policy makers-cum-insurers' managers should maximise their intellectual capital as this creates competitive advantage that leads to financial performance drive and wealth generation. The Model used in this study is an important model decision-makers can use to assimilate intellectual capital in their decision-making procedures. This will inadvertently permit insurers to scale themselves according to the intellectual capital efficiencies and advance in strategies that will boost their company's financial performance.

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“…Meanwhile, human capital is needed for the acceleration of economic growth (Teixeira & Queirós, 2016a). The presence of high quality human capital can be allocated and utilized to create added value in the economy (Yudawisastra et al, 2018). The trend of PDRB growth and growth in health outcome (measured by life expectancy) in Indonesia is presented in Figure 2.…”

Section: Health Education and Economic Growth In Sub-nationalities In Indonesiamentioning

confidence: 99%

How important are health and education in boosting sub-national economic growth?

Verazulianti

Dawood

Zulham

2021

JSeD

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Development of the global economy is marked by increasing attention towards the health sector due to Covid-19 outbreak. This research contributes by examining how important is health and education for provincial economic growth, and connect it with foreign direct investments, and infrastructure spending. Taking Indonesia as a case study, and employing GMM and Fixed Effects methods, the analysis found that improving health and education outcomes are key for sub-national economic growth. However, foreign direct investment, domestic direct investment and public spending on infrastructure failed to support growth in the sub-national level. The finding is robust against alternative specifications. For policy suggestions, in order to dampen the negative economic effects of Covid-19 and to boost growth at post-pandemic period, government at all levels must maintain or even increase public spending in health and education which directly target improvements of health and educational outcomes. To ensure the improvements, public spending must be directed to provide good quality health and educational services; services which enhance health outcomes and develop students’ cognitive skills. In addition, good quality health and educational services must be evenly distributed across sub-nationalities. This is aligned with achieving the UN Sustainable Development Goals number 10; reducing inequality within a country.JEL Classification H51; H52; O15

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Relationship between value added capital employed, value added human capital, structural capital value added and financial performance

Cited by 12 publications

References 18 publications

The Impact of Human, Structural, and Relational Capital on Product Development Performance in Manufacturing Organizations in Indonesia: Mediating Role of Organizational Learning Capabilities and R&D Resources

The Impact of Human, Structural, and Relational Capital on Product Development Performance in Manufacturing Organizations in Indonesia: Mediating Role of Organizational Learning Capabilities and R&D Resources

Intellectual capital and financial performance of South African development community’s general insurance companies

How important are health and education in boosting sub-national economic growth?

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