CD Skripsi

Analisis Hubungan Modal Intelektual (Intellectual Capital) Terhadap Kinerja Keuangan Bum Desa Di Kecamatan Tambang Kabupaten Kampar

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Intellectual capital is an intangible asset that consist of knowledge and networks
that can improving the economic value of business. BUM Desa is a village owned
enterprise was hopefully to become a pillar of village economic development in
Indonesia after issued UU No. 6/2014. This study aims to identified and measure
the intellectual capital and analyze the relationship of intellectual capital on
financial performance of BUM Desa. Research was done by case study in
Tambang Sub-district, Riau Province. Intellectual capital was measured by the
Likert and financial performance of BUM Desa was measured in profitability and
cost reduction. Descriptive analysis was used to determine the relationship
between intellectual capital and financial performance. The results showed that
the intellectual capital of BUM Desa was forming by the structural capital, the
relationship capital and the human capital respectively. BUM Desa has the ability
to generate profits from assets better than the equity and BUM Desa has the
ability to minimized costs to generate profits. BUM Desa that have higher
intellectual capital have better finances. In the future, empowering of BUM Desa
needs to be considered the capital intellectual development.
Keywords: intellectual capital, intangible asset, financial performance, BUM
Desa.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

06 02. 120 (0022)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Pertanian - Agribisnis., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

06 02. 120 (0022)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AGRIBISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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