CD Skripsi

Analisis Hubungan Modal Intelektual Dengan Kinerja Keuangan Dan Keberdayaan Bum Desa Sakinah Lestari Desa Kuapan Kecamatan Tambang Kabupaten Kampar

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BUM Desa Sakinah Lestari is a village economic institution established to improve the village economy. Intellectual capital is an intangible asset in the form of knowledge, experience and expertise related to management, relationships with customers and information technology capacity which is thought to be able to increase economic added value and increase the empowerment. This research was conducted in BUM Desa Sakinah Lestari in Kuapan Village, Tambang Sub- district, Kampar Regency with a total sample of 30. The research was held from November to July 2024. The data analysis method used to answer the objectives of this research was the Likert Scale, Return on Assets, Return on Equity, BOPO, descriptive analysis and Spearman Rank. The results of the research show that 1) The components forming the intellectual capital of BUM Desa Sakinah Lestari are relational capital followed by structural capital and human capital. 2) The financial performance of BUM Desa Sakinah Lestari, based on ROA and ROE both of which have a value of 14.7%. Apart from that, based on (BOPO) ratio, it has an average value of 29.93% in the very good category. 3) The components forming the level of empowerment of BUM Desa Sakinah Lestari are productive economy, human resources, and institutional dimensions. 4) The intellectual capital of BUM Desa Sakinah Lestari is related to financial performance, but overall does not have a significant relationship with the empowerment of BUM Desa. BUM Desa Sakinah Lestari should pay attention to employee satisfaction, increasing the use of technology in disseminating information and increasing transparency and openness in financial management.

Keywords : Intellectual capital, intangible assets, financial performance, empowerment, BUM Desa

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2006134987

Penerbit

Pekanbaru : Universitas Riau - F. Pertanian - Agribisnis., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2006134987

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AGRIBISNIS

Info Detail Spesifik

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Pernyataan Tanggungjawab

Zenny

Versi lain/terkait

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