CD Skripsi
Strategi Modal Intelektualdalam Peningkatan Kinerja Keuangan Bum Desa Mahkota Berduri Desa Rimbo Panjang Kecamatantambang Kabupatenkampar
This study aims to: 1) Identify the intellectual capital of BUM Desa Mahkota Berduri. 2) Analyze the financial performance of BUM Desa Mahkota Berduri. 3) Analyze the relationship between intellectual capital and BUM Desa's financial performance. 4) To develop intellectual capital strategy in improving the financial performance of BUM Desa Mahkota Berduri. This research was conducted at BUM Desa Mahkota Berduri located in Rimbo Panjang Village. the research was conducted from November 2023 to June 2024. Respondents in the study amounted to 30 people. Data analysis using Likert scale, profitability analysis, descriptive analysis and analytical hierarchy process. The results showed that the intellectual capital of BUM Desa Mahkota Berduri was included in the role category with a total average of 3.89. Financial performance based on 1) return on assets (ROA) of 1%. 2) Return on equity (ROE) is 1%. 3) Operating cost of operating income (BOPO) amounted to 92%. The result of the analysis of the relationship between intellectual capital and the financial performance of BUM Desa Mahkota Berduri is that there is no relationshipbetween intellectual capital and thefinancial performanceof BUM Desa Mahkota Berduri. The strategy that is the main priority of BUM DesaMahkota Berduri in improving its financial performanceis to build apartnership strategy with farmers in providing equipment or as a distributor.
Keywords: intellectual capital, financial performance, strategy
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