CD Skripsi
Analisis Hubungan Modal Intelectual (Intellectual Capital) Terhadap Kinerja Keuangan Bum Desa Di Kecamatan Seberida Kabupaten Indragiri Hulu
Intellectual Capital is applied experience, organizational technology, customer
relationships, and expertise that can create BUM Desa's competitive advantage
which is aimed at administrators in managing BUM Desa, and to what extent
affects the management of Intellectual Capital on the performance of BUM Desa
in managing innovation, cooperation and human resources. This study aims to
describe the performance of BUM Desa administrators with the suitability of
BUM Desa financial reports conducted in Titian Resak Village, Seresam Village
and Petala Bumi Village, Seberida District, Indragiri Hulu Regency. The method
used in this study is a survey method and the research respondents were taken as
many as 22 people. The results of this study indicate that intellectual capital and
financial performance have a very tied and balanced relationship. BUM Desa,
Seberida Subdistrict, which has the highest variable, is relational capital, which
shows the attitude of the BUM Desa management and leadership helping one
another. The highest dimension is the relationship with customers who receive
criticism and suggestions from BUM Desa customers. Human capital which has
the highest dimension is the creativity of BUM Des administrators, especially
business ideas and motivation of BUM Desa administrators. Structural capital
which has the highest dimension is culture. Based on the financial performance of
BUM Desa ROA which has an average of 1.38 which is very good category. ROE
(Return On Equity) which has an average value of 8.48% in the "good enough"
category. The ratio of BOPO (Operational Costs and Operating Income) which
has an average value of 87.88% is in the "very good" category. So that BUM Desa
that has high intellectual capital will also have good financial performance and
those with low values will have poor financial performance.
Keywords: BOPO, Financial Performance, Intellectual Capital, ROA, ROE
Tidak tersedia versi lain