CD Skripsi
Strategi Modal Intelektual Dalam Peningkatan Kinerja Keuangan Bum Desa Di Kecamatan Kuok Kabupaten Kampar
BUM Desa plays an important role in developing intellectual capital in the village environment. Intellectual capital is an intangible asset in the form of knowledge which functions to increase a company's competitiveness and can improve its performance. This research was carried out at BUM Desa in Kuok District, Kampar Regency, Riau Province. This research aims to identify intellectual capital and analyze financial performance. Intellectual capital is measured using Likert scale analysis, financial performance is measured from ROA, ROE and BOPO. Next, the main strategy for improving financial performance is using the Intellectual Capital approach which is analyzed using the Analytic Hierarchy Process (AHP). The results of the research can be seen that BUM Desa's intellectual capital is formed by the relational capital dimension followed by structural capital and human capital. BUM Desa has not been able to gain profits from assets and equity because the values of ROA, ROE and BOPO still show negative values. A strategy that is included in the very strategic category is carrying out a programmed financial performance evaluation with a value of 0.345.
Keywords: Village-Owned Enterprises (BUM Desa), Intellectual Capital, Financial Performance, Strategy.
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