CD Skripsi

Strategi Pemanfaatan Modal Intelektual Dalam Peningkatan Kinerja Keuangan Bum Desa Di Kecamatan Kampar Kabupaten Kampar

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ABSTRACT
This study aims to: 1) Identify the level of intellectual capital of Village-Owned
Enterprises (BUM Desa) in Kampar District, Kampar Regency. 2) Analyze the
financial performance of BUM Desa in Kampar District, Kampar Regency. 3)
Develop an intellectual capital strategy in improving the financial performance of
BUM Desa in Kampar District, Kampar Regency. This study was conducted on 3
BUM Desa in Kampar District, namely BUM Desa Koto Bowang (Koto Tibun
Village), BUM Desa Ranah Sejahtera (Ranah Village), and BUM Desa Harapan
Baru (Ranah Baru Village). The study was conducted from May 2024 to
December 2024. Respondents in the study numbered 30 people. Data analysis
used a Likert scale, profitability analysis, descriptive analysis and an analytical
hierarchy process. The results showed that the intellectual capital of BUM Desa in
Kampar District was included in the role category with an average total of 3.51.
Financial performance based on 1) return on assets (ROA) of 1.92%. 2) Return on
equity (ROE) of 1.92%. 3) Operating costs to operating income (BOPO) of
90.82%. Intellectual capital performance is categorized as playing a role, and the
financial performance of Village-Owned Enterprises (BUM Desa) in Kampar
District is very good, ROE is not good, and BOPO is not good. The top priority
strategies for BUMs in Kampar District are: 1) Improving their financial
performance include providing ongoing training to enhance employee skills and
knowledge, 2) Conducting regular evaluations of BUM Desa business units, and
3) Developing a digital accounting system and real-time financial reporting to
increase transparency and faster and more accurate decision-making.
Keywords: intellectual capital, financial performance, strategy, BUM Desa

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1906155816

Penerbit

Pekanbaru : Universitas Riau – F.PERTANIAN – AGRIBISNIS., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1906155816

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

daus

Versi lain/terkait

Lampiran Berkas

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