Analisis Hubungan Modal Intelektual dengan Kinerja Keuangan dan Keberdayaan B…

Measuring intellectual capital is crucial to improve the financial performance and capabilities of Village-Owned Enterprises (BUM Desa). Currently, BUM Desa only submits accounting reports. This study aims to identify the intellectual capital of BUM Desa Agro Nenas in Kualu Nenas Village, Tambang Subdistrict, Kampar Regency. Additionally, this study analyzes the financial performance and capabi…