IS INTELLECTUAL CAPITAL ENHANCING THE FINANCIAL PERFORMANCE OF BUM DESA? CASE STUDY IN TAMBANG SUB-DISTRICT, KAMPAR DISTRICT, RIAU PROVINCE

Jurnal Agribisnis

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Title IS INTELLECTUAL CAPITAL ENHANCING THE FINANCIAL PERFORMANCE OF BUM DESA? CASE STUDY IN TAMBANG SUB-DISTRICT, KAMPAR DISTRICT, RIAU PROVINCE
 
Creator Rasidy, Ayub
 
Subject intellectual capital, intangible asset, financial performance, BUM Desa.
 
Description Intellectual capital is an intangible asset that consist of knowledge and networks that can improving the economic value of business. BUM Desa is a village owned enterprise was hopefully to become a pillar of village economic development in Indonesia after issued UU No. 6/2014. This study aims to identified and measure the intellectual capital and analyze the relationship of intellectual capital on financial performance of BUM Desa. Research was done by case study in Tambang Sub-district, Riau Province. Intellectual capital was measured by the Likert and financial performance of BUM Desa was measured in profitability and cost reduction. Descriptive analysis was used to determine the relationship between intellectual capital and financial performance. The results showed that the intellectual capital of BUM Desa was forming by the structural capital, the relationship capital and the human capital respectively. BUM Desa has the ability to generate profits from assets better than the equity and BUM Desa has the ability to minimized costs to generate profits. BUM Desa that have higher intellectual capital have better finances. In the future, empowering of BUM Desa needs to be considered the capital intellectual development.
 
Publisher UNIVERSITAS LANCANG KUNING
 
Date 2020-12-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
 
Identifier https://journal.unilak.ac.id/index.php/agr/article/view/4101
10.31849/agr.v22i2.4101
 
Source Jurnal Agribisnis; Vol. 22 No. 2 (2020): Jurnal Agribisnis; 244-254
2503-4375
1412-4807
10.31849/agr.v22i2
 
Language eng
 
Relation https://journal.unilak.ac.id/index.php/agr/article/view/4101/2555
 
Rights Copyright (c) 2020 Jurnal Agribisnis
http://creativecommons.org/licenses/by/4.0
 

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