How to Measure Intellectual Capital? (Case Study in Peri Kecil Batik Madura)
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Published:
Apr 25, 2023
Keywords:
Intellectual Capital, Human Capital, Structure Capital
Section
Articles
Statistics Article
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Abstract
Intellectual capital is the result of the learning process that we do and is invisible or intangible. Although invisible, intellectual capital is the very valuable wealth of an individual. An increasingly dynamic and competitive business environment requires reliable intellectual capital ownership . This study aims to measure intellectual capital consisting of human capital, (1) Human Capital, (2) Structural Capital or Organizational Capital, (3) Relational Capital or Customer Capital. By using qualitative methods, intellectual capital measurement in one of the batik businesses in Bangkalan (Batik Peri Kecil) will be able to find out how much intellectual capital it uses.
Keywords: intellectual capital, human capital, structural capital
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How to Cite
Nurhayati, C. (2023). How to Measure Intellectual Capital? (Case Study in Peri Kecil Batik Madura). ProBisnis : Jurnal Manajemen, 14(2), 260–269. https://doi.org/10.62398/probis.v14i2.114
References
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Arraniri, I. (2020). Identifikasi Business Performance UKM dengan Skema Klasifikasi Intellectual Capital. Jurnal Ilmiah Administrasi Bisnis dan Inovasi– Vol. 4 No. 1., 17-29.
Astuti, P. (2004). Hubungan Intellectual Capital dan Business Performance. Program pasca Sarjana Universitas, 1-159.
Auliyah, R., Herawati, N., & Rimawati, Y. (2015). Mengungkap Fenomena Kiat Kreatif UMKM "Bungkoh batik Peri Kecil" dalam Persaingan MEA. Prosiding Seminar Nasional 4th UNS SME’s Summit & Awards , 168-175.
Batubara , M. S., & Samsuddin. (2017). IDENTIFIKASI PENGELOLAAN KOMPETENSI BERBASIS INTELLECTUAL CAPITAL PADA PERGURUAN TINGGI DI INDONESIA. SNCP 1, 14-28.
Boekestein, B. (2006). The Relation Between Intellectual Capital and Intangible Assets of Pharmaceutical Companies. Journal of Intellectual Capital, 241-253.
Bontis, N., Keow, W., & Richardson, S. (2000). Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital, 85-100.
Brooking, A. (1998). Intellectual Capital: Core Assets for the Third Millenium Enterprise . London: Thomson Business Press.
Bukh, P. N. (2003). The Relevance of Intellectual Capital Disclosure . Accounting, Auditing & Accountability Journal , 49-56.
Chen , M.-C., Bontis , N., Wu, S., Cheng, S.-J., & Hwang, Y. (2005). An Empirical Investigation of the Relationship Between Intellectual Capital and Firm's Market Value and Financial Performance. Journal of Intellectual Capital, 159-176.
Edvinsson, L., & Malone, M. (1997). Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. New York: HarperCollins.
Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The Impact of Intellectual Capital on Organizational Performance. Procedia-Social and Behavioral Sciences, 194-202.
Hamidah, H., Sari, D. P., & Mardiyati, U. (2014). Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Go Public yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2012. JRMSI-Jurnal Riset Manajemen Sains Indonesia 5(2), 186-203.
Hermawan, S. (2020). MONOGRAF: PENGUKURAN KINERJA KEUANGAN DAN PERAN INTELLECTUAL CAPITAL. Sidoarjo: Indomedia Pustaka.
Hermawan, S., & Herlina, S. (2013). Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan. Jurnal Reviu Akuntansi dan Keuangan, 335-347.
Jacub, J. O. (2012). Pengaruh Intellectual Capital dan Pengungkapannya terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Farmasi di BEI). Jurnal Ilmiah Mahasiswa Akuntansi, 96-100.
Kehelwalatenna , S., & Gunaratne, P. (2010). The Impact of Intellectual Capital on the Firm Performance and Investor response: An Empirical Study of Selected Sectors in Colombo Stock Exchange. ICBI, 1-23.
Marr, B., & Moustaghfir, K. (2005). Defining Intellectual Capital: A Three-Dimensional Approach. Management Decision, 1114-1128.
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Mouritsen, J., Larsen, H. T., & Bukh, P. N. (2001). Valuing the Future: Intellectual Capital Supplements at Skandia . Accounting, Auditing & Accountability Journal, 399-422.
Mouritsen, J., Larsen, H., & Bukh, P. (2001). Intellectual Capital and the 'Capable Firm': Narrating, Visualising and Numbering for Managing Knowledge. Accounting, Organizations and Society, 735-762.
Mulyani, S., & Nurhidayati, A. (2016). Pengaruh Intellectual Capital, Komitmen Organisasional dan Kepuasan Kerja terhadap Kinerja Karyawan (Studi Kasus pada CV Karya Mina Putra Divisi Kayu Rembang). Potensio, 74-85.
Oliveras, E., Gowthorpe, C., Kasperskaya, Y., & Perramon, J. (2008). Reporting Intellectual Capaital in Spain. Corporate Communications: An International Journal, 168-181.
Petty, R., & Guthrie, J. (2000). Intellectual Capital Literature Review. Journal of Intellectual Capital, 155-176.
Ritonga, Z. (2019). Analisis Pengaruh Human Capital terhadap Kinerja Karyawan pada PT. Mustika Asahan Jaya. ECOBISMA (Jurnal Ekonomi, Bisnis dan Manajemen), 23-28.
Roos, G., & Roos, J. (1997). Measuring Your Company's Intellectual Performance. Long Range Planning, 413-426.
Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan (Sebuah Lybrary Research). Jurnal Akuntansi dan Keuangan, 35-57.
Sukarno, G., Wigati, W. R., Irbayuni, S., & Fitriyah, M. A. (2018). PEMETAAN INTELLECTUAL CAPITAL INDUSTRI KREATIF DI JAWA TIMUR. Fokus Ekonomi, 369-394.
Sugiyono, (2015). Metode Penelitian Kuantitatif, Kualitatif dan R & D,. Bandung : Alfabeta
Sunur, A. (2016). Pengaruh Intellectual Capital terhadap Kinerja Keuangan melalui Innovatif Capability pada Hotel dan Restoran di Surabaya. Bussines Accounting Review, 397-408.
Ulum, I. (2009). Intellectual Capital Konsep dan Kajian Empiris. Yogyakarta: Graha Ilmu.
Ulum, I. (2017). Intellectual Capital: Model Pengukuran, Framework Pengukuran & Kinerja Organisasi. Malang: Universitas Muhammadiyah Malang.
Wang, W.-Y., Chang, C., Bontis , N., & Wu, S. (2005). Intellectual Capital and Performance in Causal Models. Journal of Intellectual Capital, 222-236.
Widyaningdyah, A. U. (2014). Intellectual Capital: Sebuah Konsep Kontemporer dan Arah Perkembangan Riset Empirisnya. The 7th NCFB and Doctoral Collaquium, 17-30.
Wirawan, S. (2017). Pengaruh Human Capital, Structural Capital, dan Customer Capital terhadap Kinerja Perusahaan Daerah Air Minum (Pdam) di Kabupaten Tabalong. Jurnal PubBis, 387-404.
Yuliana, I. F. (2017). MENGUNGKAP PRAKTIK INTELLECTUAL CAPITAL (Semi Biografi Kepala Dinas Pendapatan Daerah Kota Madiun). 11-157.
Arraniri, I. (2020). Identifikasi Business Performance UKM dengan Skema Klasifikasi Intellectual Capital. Jurnal Ilmiah Administrasi Bisnis dan Inovasi– Vol. 4 No. 1., 17-29.
Astuti, P. (2004). Hubungan Intellectual Capital dan Business Performance. Program pasca Sarjana Universitas, 1-159.
Auliyah, R., Herawati, N., & Rimawati, Y. (2015). Mengungkap Fenomena Kiat Kreatif UMKM "Bungkoh batik Peri Kecil" dalam Persaingan MEA. Prosiding Seminar Nasional 4th UNS SME’s Summit & Awards , 168-175.
Batubara , M. S., & Samsuddin. (2017). IDENTIFIKASI PENGELOLAAN KOMPETENSI BERBASIS INTELLECTUAL CAPITAL PADA PERGURUAN TINGGI DI INDONESIA. SNCP 1, 14-28.
Boekestein, B. (2006). The Relation Between Intellectual Capital and Intangible Assets of Pharmaceutical Companies. Journal of Intellectual Capital, 241-253.
Bontis, N., Keow, W., & Richardson, S. (2000). Intellectual Capital and Business Performance in Malaysian Industries. Journal of Intellectual Capital, 85-100.
Brooking, A. (1998). Intellectual Capital: Core Assets for the Third Millenium Enterprise . London: Thomson Business Press.
Bukh, P. N. (2003). The Relevance of Intellectual Capital Disclosure . Accounting, Auditing & Accountability Journal , 49-56.
Chen , M.-C., Bontis , N., Wu, S., Cheng, S.-J., & Hwang, Y. (2005). An Empirical Investigation of the Relationship Between Intellectual Capital and Firm's Market Value and Financial Performance. Journal of Intellectual Capital, 159-176.
Edvinsson, L., & Malone, M. (1997). Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. New York: HarperCollins.
Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The Impact of Intellectual Capital on Organizational Performance. Procedia-Social and Behavioral Sciences, 194-202.
Hamidah, H., Sari, D. P., & Mardiyati, U. (2014). Pengaruh Intellectual Capital terhadap Kinerja Keuangan pada Bank Go Public yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2009-2012. JRMSI-Jurnal Riset Manajemen Sains Indonesia 5(2), 186-203.
Hermawan, S. (2020). MONOGRAF: PENGUKURAN KINERJA KEUANGAN DAN PERAN INTELLECTUAL CAPITAL. Sidoarjo: Indomedia Pustaka.
Hermawan, S., & Herlina, S. (2013). Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan. Jurnal Reviu Akuntansi dan Keuangan, 335-347.
Jacub, J. O. (2012). Pengaruh Intellectual Capital dan Pengungkapannya terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Farmasi di BEI). Jurnal Ilmiah Mahasiswa Akuntansi, 96-100.
Kehelwalatenna , S., & Gunaratne, P. (2010). The Impact of Intellectual Capital on the Firm Performance and Investor response: An Empirical Study of Selected Sectors in Colombo Stock Exchange. ICBI, 1-23.
Marr, B., & Moustaghfir, K. (2005). Defining Intellectual Capital: A Three-Dimensional Approach. Management Decision, 1114-1128.
Moleong, Lexy, 2017. Metodologi Penelitian Kualitatif. Bandung: PT. Rosda Karya.
Mouritsen, J., Larsen, H. T., & Bukh, P. N. (2001). Valuing the Future: Intellectual Capital Supplements at Skandia . Accounting, Auditing & Accountability Journal, 399-422.
Mouritsen, J., Larsen, H., & Bukh, P. (2001). Intellectual Capital and the 'Capable Firm': Narrating, Visualising and Numbering for Managing Knowledge. Accounting, Organizations and Society, 735-762.
Mulyani, S., & Nurhidayati, A. (2016). Pengaruh Intellectual Capital, Komitmen Organisasional dan Kepuasan Kerja terhadap Kinerja Karyawan (Studi Kasus pada CV Karya Mina Putra Divisi Kayu Rembang). Potensio, 74-85.
Oliveras, E., Gowthorpe, C., Kasperskaya, Y., & Perramon, J. (2008). Reporting Intellectual Capaital in Spain. Corporate Communications: An International Journal, 168-181.
Petty, R., & Guthrie, J. (2000). Intellectual Capital Literature Review. Journal of Intellectual Capital, 155-176.
Ritonga, Z. (2019). Analisis Pengaruh Human Capital terhadap Kinerja Karyawan pada PT. Mustika Asahan Jaya. ECOBISMA (Jurnal Ekonomi, Bisnis dan Manajemen), 23-28.
Roos, G., & Roos, J. (1997). Measuring Your Company's Intellectual Performance. Long Range Planning, 413-426.
Sawarjuwono, T., & Kadir, A. P. (2003). Intellectual Capital: Perlakuan, Pengukuran dan Pelaporan (Sebuah Lybrary Research). Jurnal Akuntansi dan Keuangan, 35-57.
Sukarno, G., Wigati, W. R., Irbayuni, S., & Fitriyah, M. A. (2018). PEMETAAN INTELLECTUAL CAPITAL INDUSTRI KREATIF DI JAWA TIMUR. Fokus Ekonomi, 369-394.
Sugiyono, (2015). Metode Penelitian Kuantitatif, Kualitatif dan R & D,. Bandung : Alfabeta
Sunur, A. (2016). Pengaruh Intellectual Capital terhadap Kinerja Keuangan melalui Innovatif Capability pada Hotel dan Restoran di Surabaya. Bussines Accounting Review, 397-408.
Ulum, I. (2009). Intellectual Capital Konsep dan Kajian Empiris. Yogyakarta: Graha Ilmu.
Ulum, I. (2017). Intellectual Capital: Model Pengukuran, Framework Pengukuran & Kinerja Organisasi. Malang: Universitas Muhammadiyah Malang.
Wang, W.-Y., Chang, C., Bontis , N., & Wu, S. (2005). Intellectual Capital and Performance in Causal Models. Journal of Intellectual Capital, 222-236.
Widyaningdyah, A. U. (2014). Intellectual Capital: Sebuah Konsep Kontemporer dan Arah Perkembangan Riset Empirisnya. The 7th NCFB and Doctoral Collaquium, 17-30.
Wirawan, S. (2017). Pengaruh Human Capital, Structural Capital, dan Customer Capital terhadap Kinerja Perusahaan Daerah Air Minum (Pdam) di Kabupaten Tabalong. Jurnal PubBis, 387-404.
Yuliana, I. F. (2017). MENGUNGKAP PRAKTIK INTELLECTUAL CAPITAL (Semi Biografi Kepala Dinas Pendapatan Daerah Kota Madiun). 11-157.