CD Skripsi
Hubungan Modal Intelektual Dengan Kinerja Keuangan Bum Desaserojadesa Marsawa Kecamatan Sentajo Raya Kabupaten Kuantan Singingi
Intellectual capital, which includes human capital, structural capital, and relational capital, intellectual capital is a critical asset in enhancing the competitiveness and financial performance of an organization. In the context of Village-Owned Enterprises (BUMDesa), the role of intellectual capital is particularly crucial, given the unique and diverse potential of rural areas. This research focuses on the relationship between intellectual capital and the financial performance of BUM Desa Seroja in Marsawa Village, Sentajo Raya Subdistrict, Kuantan Singingi Regency. The study aims to identify the components of intellectual capital, analyze financial performance, and examine the relationship between intellectual capital and the financial performance of BUM Desa Seroja. The research method employed is a survey method, conducted through interviews and the distribution of questionnaires to 30 respondents. The data were analyzed using the Likert Scale, financial performance indicators such as return on assets (ROA), return on equity (ROE), the BOPO ratio, as well as descriptive analysis. The results of this study indicate a relationship between intellectual capital and financial performance, demonstrated by the significant role of intellectual capital and the strong financial performance of BUM Desa Seroja.
Keyword : BUM Desa, Intellectual Capital, Financial Performance.
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