CD Skripsi
Analisis Hubungan Modal Intelektual (Intelectual Capital) Terhadap Kinerja Keuangan Bum Desa Di Kecamatan Bantan Kabupaten Bengkalis
ABSTRACT
The existence of BUM Desa was formed as an expectation to be able to encourage the
dynamics of economic life in rural areas with good financial performance and
competitiveness with the management of Intellectual Capital, human resources and
innovative collaboration. This study aims to identify the existence of Intellectual
Capital and analyze its relationship with the financial performance of BUM Desa in
Bantan District. The method used in this study is a survey method by interviewing 27
respondents. The results of this study indicate that intellectual capital and financial
performance have a very close and harmonious relationship. In improving the
performance of BUM Desa in Bantan District, the most important form of Intellectual
Capital is relational capital, namely the attitude of BUM Desa management and
leaders who help each other to develop business units. Relational Capital is formed
by the dimension of relationships with customers who accept criticism and
suggestions from BUM Desa customers. Meanwhile, Human capital is formed by the
dimensions of the attitude of the BUM Desa management in carrying out their duties.
BUM Desa which has higher intellectual capital has better financial performance, so
the development of Intellectual Capital as a tangible asset needs to be developed in
the future to improve the financial performance of BUM Desa.
Keywords: Intellectual Capital, Intangible Asset, Financial Performance, BUM Desa.
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