CD Skripsi

Analisis Hubungan Modal Intelektual dengan Kinerja Keuangan dan Keberdayaan BUM Desa Agro Nenas Desa Kualu Nenas Kecamatan Tambang Kabupaten Kampar

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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 capabilities of BUM Desa and connects intellectual capital to financial performance and capabilities. The research results show that the intellectual capital of BUM Desa Agro Nenas, consisting of human capital, relational capital, and structural capital, has a score of 4.14 and falls into the good category. The financial performance of BUM Desa Agro Nenas is analyzed using Return on Assets (ROA), Return on Equity (ROE), and Operational Expenses to Operating Income (BOPO). The results show that the ROA value of BUM Desa Agro Nenas is 4.81, which falls into the very good category. For the ROE value of BUM Desa Agro Nenas, it is 17.54, which also falls into the very good category. Meanwhile, the BOPO value is 94% and falls into the not good category. This study also found that BUM Desa Agro Nenas has a high level of capability and has a score of 3.88 with aspects of human resources, productive economy, and institutional integration. This level of capability is supported by the intellectual capital developed by BUM Desa. The intellectual capital and financial performance of BUM Desa Agro Nenas indicate that the higher the intellectual capital, the higher the financial performance. The relationship between intellectual capital and the capabilities of BUM Desa Agro Nenas is very low with a positive direction and does not have a significant relationship.
Keywords : Intellectual capital, intangible asset, financial performance empowerment, BUM Desa

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2006110777

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2006110777

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

Vina

Versi lain/terkait

Lampiran Berkas

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