CD Skripsi

Analisis Hubungan Modal Intelektual (Intellectual Capital) dengan Kinerja Keuangan BUM Desa di Kecamatan Rumbio Jaya Kabupaten Kampar

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The study assessed the relationship of intellectual capital with the financial performance of the village-owned enterprises BUM Desa in Rumbio Jaya District, Riau Province. BUM Desa is a government effort to encourage economic empowerment of village people through use of local resources. While it plays an important role in supporting the public economy, the management of the BUM Desa's intellectual capital remains to be seen. The purpose of this study is to measure the development of intellectual capital, analyze financial performance, and analyze the relationship of intellectual capital with BUM Desa's financial performance. The method of research used is the questionnaire and interview of 30 of the respondents from the two BUM Desa in Rumbio Jaya District. Select locations are constitutionally based on specific criteria. Research shows that human capital, cooperative capital, and structural capital play a role in the development of the BUM Desa's intellectual capital in Rumbio Jaya. The financial performance analysis shows return on assets (ROA) and operating costs ratio of operating income (BOPO) are excellent, while return on equity (ROE) is poor. The intellectual capital is correlated with financial performance on the BUM Desa in Rumbio Jaya District. The study provides important insights into the role of intellectual capital in the performance of the BUM Desa and can provide the basis for more effective management development in the future.
Keywords: intellectual capital, financial performance, BUM Desa.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2006135889

Penerbit

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

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2006135889

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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