CD Skripsi
Analisis Hubungan Modal Intelektual Dengan Kinerja Keuangan Dan Keberdayaan Bum Desa Taiba Smart Desa Tarai Bangun Kecamatan Tambang Kabupaten Kampar
Intellectual capital is an intangible asset based on knowledge and contributes to the value creation process, thereby providing a competitive advantage for BUM Desa Taiba Smart. Intellectual capital is also considered to have an influence on empowerment, which is an essential element in measuring economic growth, thus it is important to harness the potential of the community for empowerment and participation in village development through BUM Desa Taiba Smart. This research was conducted in BUM Desa Taiba Smart in Tarai Bangun Village, Tambang Sub-district, Kampar Regency with a total sample of 20. The research was held from November to March 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 Taiba Smart are relational capital followed by structural capital and human capital. 2) The financial performance of BUM Desa Taiba Smart, based on ROA, is 2.75% categorized as very good, ROE is 2.42% categorized as less satisfactory, and BOPO is 73.48% categorized as very good. 3) The components forming the level of empowerment of BUM Desa Taiba Smart are human resources, productive economy, and institutional dimensions. 4) The intellectual capital of BUM Desa Taiba Smart is related to financial performance, but overall does not have a significant relationship with the empowerment of BUM Desa. BUM Desa Taiba Smart should pay attention to employee satisfaction, increasing sales of goods or services, and cooperation with third parties.
Keywords : Intellectual capital, intangible assets, financial performance, empowerment, BUM Desa
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