scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI DI KABUPATEN ACEH BARAT

2017 ◽  
Vol 2 (2) ◽  
pp. 167-184
Author(s):  
Raidayani Raidayani ◽  
Said Muhammad ◽  
Faisal Faisal
Keyword(s):  
Human Capital ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Economies Of Scale ◽  
Production Costs ◽  
Annual Income ◽  
Economic Activities ◽  
Pooled Data ◽  
Structural Capital ◽  
Customer Capital

The objective of this research was to test the influence of amount of capital, number of members, business volume, and assets on the net amount of remaining annual income or profit of the cooperatives in Aceh Barat Regency. This research used the pooled data that were collected since 2011 until 2015 with a number of 20 cooperatives as the samples. The multiple linear regression, classical assumption test, and economies of scale was used as the model of this research. The results showed that the amount of capital, the number of members, and the assets positively and significantly influenced the net amount of remaining annual income or profit at the cooperatives in Aceh Barat Regency, mean while the business volume, negatively and significantly effect the net amount of remaining annual income or profit. The results of analysis of economies of scale in variable assets, that an asset that improved results were accompanied by a rise in remaining annual income or profit as well as production costs will decline, it is because changes in the increasing remaining return results accompanied by improved results and costs average more. It is suggested that the policymakers keep increasing the net amount of remaining annual income or profit and the amount of capital of the cooperatives in Aceh Barat Regency in order to improve the performance of the cooperatives in doing their economic activities. Government leveraging intellectual capital such as human capital, structural capital and customer capital that gives the Aceh Barat Regency, so that became a catalyst in the development in Aceh Barat Regency lead to better economic growth.Penelitian ini bertujuan untuk menguji pengaruh modal usaha, jumlah anggota, volume usaha dan aset koperasi terhadap sisa hasil usaha pada koperasi di Kabupaten Aceh Barat. Data dalam penelitian ini menggunakan data panel periode tahun 2011 sampai dengan tahun 2015 dengan jumlah sampel 20 koperasi. Model analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik dan skala ekonomi. Hasil penelitian menunjukkan bahwa modal usaha, jumlah anggota, dan aset koperasi berpengaruh positif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat, sedangkan volume usaha berpengaruh negatif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat. Hasil analisis secara skala ekonomi pada variabel aset terjadi kenaikan aset yang akan mengalami hasil yang meningkat yang diiringi kenaikan sisa hasil usaha serta biaya-biaya produksi akan semakin menurun, hal ini dikarenakan perubahan faktor-faktor produksi suatu koperasi akan naik sehingga kenaikan hasil dengan diiringi hasil yang meningkat dan biaya rata-rata yang lebih. Diharapkan bagi pengambil kebijakan untuk terus meningkatkan sisa hasil usaha koperasi di Kabupaten Aceh Barat, menambah jumlah modal usaha koperasi-koperasi di Aceh Barat, sehingga membuat kinerja koperasi lebih berkembang dalam kegiatan usaha ekonominya. Pemerintah meningkatkan modal intelektual seperti modal manusia, modal struktural, dan modal pelanggan yaitu memberikan binaan, pelatihan, dan pendampingan kepada koperasi-koperasi di Aceh Barat, sehingga menjadi katalisator pada perkembangan di Aceh Barat mengarah kepada pertumbuhan ekonomi yang lebih baik.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI SISA HASIL USAHA (SHU) PADA KOPERASI DI KABUPATEN ACEH BARAT

2017 ◽  
Vol 3 (2) ◽  
pp. 101-116
Author(s):  
Raidayani Raidayani ◽  
Said Muhammad ◽  
Faisal Faisal
Keyword(s):  
Human Capital ◽  
Linear Regression ◽  
Intellectual Capital ◽  
Economies Of Scale ◽  
Production Costs ◽  
Annual Income ◽  
Economic Activities ◽  
Pooled Data ◽  
Structural Capital ◽  
Customer Capital

The objective of this research was to test the influence of amount of capital, number of members, business volume, and assets on the net amount of remaining annual income or profit of the cooperatives in Aceh Barat Regency. This research used the pooled data that were collected since 2011 until 2015 with a number of 20 cooperatives as the samples. The multiple linear regression, classical assumption test, and economies of scale was used as the model of this research. The results showed that the amount of capital, the number of members, and the assets positively and significantly influenced the net amount of remaining annual income or profit at the cooperatives in Aceh Barat Regency, mean while the business volume, negatively and significantly effect the net amount of remaining annual income or profit. The results of analysis of economies of scale in variable assets, that an asset that improved results were accompanied by a rise in remaining annual income or profit as well as production costs will decline, it is because changes in the increasing remaining return results accompanied by improved results and costs average more. It is suggested that the policymakers keep increasing the net amount of remaining annual income or profit and the amount of capital of the cooperatives in Aceh Barat Regency in order to improve the performance of the cooperatives in doing their economic activities. Government leveraging intellectual capital such as human capital, structural capital and customer capital that gives the Aceh Barat Regency, so that became a catalyst in the development in Aceh Barat Regency lead to better economic growth.Penelitian ini bertujuan untuk menguji pengaruh modal usaha, jumlah anggota, volume usaha dan aset koperasi terhadap sisa hasil usaha pada koperasi di Kabupaten Aceh Barat. Data dalam penelitian ini menggunakan data panel periode tahun 2011 sampai dengan tahun 2015 dengan jumlah sampel 20 koperasi. Model analisis yang digunakan adalah regresi linear berganda, uji asumsi klasik dan skala ekonomi. Hasil penelitian menunjukkan bahwa modal usaha, jumlah anggota, dan aset koperasi berpengaruh positif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat, sedangkan volume usaha berpengaruh negatif dan signifikan terhadap sisa hasil usaha koperasi di Kabupaten Aceh Barat. Hasil analisis secara skala ekonomi pada variabel aset terjadi kenaikan aset yang akan mengalami hasil yang meningkat yang diiringi kenaikan sisa hasil usaha serta biaya- biaya produksi akan semakin menurun, hal ini dikarenakan perubahan faktor-faktor produksi suatu koperasi akan naik sehingga kenaikan hasil dengan diiringi hasil yang meningkat dan biaya rata-rata yang lebih. Diharapkan bagi pengambil kebijakan untuk terus meningkatkan sisa hasil usaha koperasi di Kabupaten Aceh Barat, menambah jumlah modal usaha koperasi-koperasi di Aceh Barat, sehingga membuat kinerja koperasi lebih berkembang dalam kegiatan usaha ekonominya. Pemerintah meningkatkan modal intelektual seperti modal manusia, modal struktural, dan modal pelanggan yaitu memberikan binaan, pelatihan, dan pendampingan kepada koperasi-koperasi di Aceh Barat, sehingga menjadi katalisator pada perkembangan di Aceh Barat mengarah kepada pertumbuhan ekonomi yang lebih baik.

scholarly journals Impact of Intellectual Capital on the Organizational Performance of Airline Industry in Malaysia

2015 ◽  
pp. 38-50
Author(s):  
Muhammad Khalique ◽  
Abu Hassan Md. Isa
Keyword(s):  
Human Capital ◽  
Organizational Performance ◽  
Intellectual Capital ◽  
Airline Industry ◽  
Spiritual Capital ◽  
International Airport ◽  
Structural Capital ◽  
Customer Capital ◽  
Technological Capital

This chapter aims to examine the role of intellectual capital in order to enhance the organizational performance of airline industry in Malaysia. Five components of intellectual capital, namely human capital, customer capital, structural capital, technological capital, and spiritual capital, were used to investigate the role of intellectual capital in airline industry in Malaysia. A structured questionnaire was used to gather the required data from Kuala Lumpur, Sultan Ismail Johor Bharu International Airport, and Kuching International Airport. A total of 195 out of 200 useable questionnaires were collected. Multiple regression analysis was employed to test the proposed research hypotheses of this study. The findings show that two variables, namely customer capital and spiritual capital, appeared as significant contributors while the remaining three variables, human capital, structural capital, and technological capital, appeared as insignificant contributors. This is a preliminary study and it could be a milestone for further studies.

scholarly journals The Level of Disclosure of Intellectual Capital at Jordanian Development Banks

2018 ◽  
Vol 11 (11) ◽  
pp. 176
Author(s):  
Firas A.N Al-Dalabih
Keyword(s):  
Human Capital ◽  
Statistical Analysis ◽  
Intellectual Capital ◽  
Islamic Banks ◽  
Structural Capital ◽  
Study Results ◽  
Customer Capital ◽  
National Bank ◽  
Development Banks ◽  
High Level

This study aims at identifying the level of disclosure of intellectual capital at the Jordanian development banks. The study sample composed of a hundred individuals working at the National Bank to Finance Small Projects around the different governorates of the Hashemite Kingdom of Jordan. A questionnaire has been prepared and distributed over the study sample. ninety five Questionnaires have been retrieved; valid for the statistical analysis purposes with a percentage of (95%). The study results showed that the level of disclosure of intellectual capital with all its dimensions (human capital, customer capital and structural capital) at the Jordanian development banks was of a high level. The results also showed that there is a high level of awareness performed by the Jordanian development banks’ employees in regard to the necessity and importance of the intellectual capital’s disclosure. The study was concluded with a number of recommendations among which were that the Jordanian development banks shall take notice toward increasing their workers’ awareness regarding the importance of intellectual capital’s disclosure, as well as applying this study over commercial and Islamic banks for the purposes of carrying out a comparison between them and the development banks.

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

2019 ◽  
pp. 39-60
Author(s):  
Gembira Marbun ◽  
Afni Eliana Saragih
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Value Added ◽  
Structural Capital ◽  
Customer Capital

Intellectual capital merupakan asset tidak berwujud, sumber daya, iptek dan pengetahuan yang dimiliki perusahaan yang membedakannya dengan perusahaan lain. Intellectual capital telah berkembang dan menjadi modal yang sangat penting dan menjadi bagian yang sangat kritikal bagi perusahaan untuk memperoleh keunggulan bersaing (competitive advantage) dalam menghadapi perkembangan ekonomi global di mana persaingan semakin kuat. Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja perusahaan. Penelitian ini akan dilakukan pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia. Metode Value Added Intellectual Coefficient (VAIC) digunakan untuk menghitung Intellectual Capital. Hasil penelitian ini menunjukkan bahwa secara simultan Intellectual Capital berpengaruh signifikan positif terhadap kinerja perusahaan. Secara parsial, Customer Capital (VACA ) berpengaruh signifikan positif terhadap kinerja perusahaan. Sedangkan variabel Human Capital (VAHU) dan Structural Capital (STVA) tidak berpengaruh signifikan terhadap kinerja perusahaan.

IMPROVING THE COMPETITIVENESS OF THE SMALL AND MEDIUM ENTERPRISES (SME) OF TROSO WEAVING CRAFT IN JEPARA REGENCY USING CAPITAL INTELLECTUAL ANALYSIS

2018 ◽  
Vol 2 (1) ◽  
pp. 35-46
Author(s):  
Ngatindriatun Ngatindriatun
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Intellectual Capital ◽  
Structural Equation ◽  
Small And Medium Enterprises ◽  
Simple Random Sampling ◽  
Intellectual Ability ◽  
Sustainable Competitive Advantage ◽  
Structural Capital ◽  
Customer Capital

The aim of the research was to analyze the management of the SMEs of Troso Weaving Craft in Jepara Regency in relation to the human resources. In order that the SMEs can compete with today’s industry, the SMEs are required to be able to run their businesses professionally and to innovate, as well as to implement new breakthroughs. Therefore, the management of the SMEs needs to develop their intellectual ability and competitive advantage for their products. Intellectual capital is the intangible resource that can be used as the source of sustainable competitive advantage. The measurement of IC associated with competitive advantage was made against the elements of human capital, structural capital and costumer capital. Hence,this research discussed a model that relates the intellectual capital of the SMEs to the competitive advantage of the SMEs of Troso Weaving Craft in Jepara Regency. For the development of the model and hypothesis, the research used the Structural Equation Modelling (SEM), by taking the samples of 157 SMEs of Troso Weaving Craft selected in simple random sampling. The analysis results show that human capital, structural capital, and customer capital have the effect on competitive advantage. It means that the improvement of the competitive advantage for Troso Weaving Craft requires trainings in the managements of production, distribution, marketing and finance for all individuals and employees of the SMEs.

Organizational Antecedents of Intellectual Capital

2010 ◽  
pp. 229-236
Author(s):  
Alton Y.K. Chua
Keyword(s):  
Human Capital ◽  
Knowledge Sharing ◽  
Intellectual Capital ◽  
Organizational Outcomes ◽  
Three Dimensions ◽  
Organizational Conditions ◽  
Structural Capital ◽  
Customer Capital ◽  
Leadership Influence ◽  
Individual Dimension

The objective of this chapter is to develop a framework that depicts the antecedents of intellectual capital in an organization. In gist, the framework specifies three dimensions of intellectual capital, namely, human capital, structural capital and customer capital. Organizational conditions such as opportunities, values, motivation and capability influence human capital; Organizational conditions such as the infrastructure, existing knowledge and the knowledge sharing process influence structural capital; Organizational conditions such as products and services, relationships and brand value influence customer capital; and organizational conditions such as culture and leadership influence all three dimensions of intellectual capital. In addition, individual dimension of intellectual capital mutually influences each other, and in sum, leads to positive organizational outcomes such as branding, reputation, competitiveness and sustainability.

scholarly journals Exploring the Components of Intellectual Capital in Electrical and Electronics SMEs in Pakistan

2014 ◽  
pp. 249-259 ◽  
Author(s):  
Muhammad Khalique ◽  
Jamal Abdul Nassir bin Shaari ◽  
Shazali Abu Mansor
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Intellectual Capital ◽  
Small And Medium Enterprises ◽  
Manufacturing Sector ◽  
Electronics Manufacturing ◽  
Structural Capital ◽  
Customer Capital ◽  
Medium Enterprises ◽  
Technological Capital

This chapter identifies the existence of the major components of intellectual capital in Small and Medium Enterprises (SMEs) operating in the electrical and electronics manufacturing sector in Pakistan. This study has been designed with the aim of selecting 6 major components of intellectual capital, namely human capital, customer capital, structural capital, social capital, technological capital, and spiritual capital. A structured questionnaire was utilized to conduct a survey of 247 respondents from 106 SMEs to identify the existence of these components of intellectual capital. This study confirms the existence of the major components of intellectual capital in SMEs operating in electrical and electronics manufacturing sector in Pakistan. The findings of this study provide valuable insights on the generalizability of the components of intellectual capital in a novel research setting in Pakistani. The findings of the study allow SMEs practitioners a better understanding about the existence of the components of intellectual capital on which they ought to focus their management efforts in order to take competitive advantage. This study is among only a few to investigate the existence of the components of intellectual capital in Pakistani SMEs and the first to SMEs operating in the electrical and electronics manufacturing sector.

PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT

2017 ◽  
Vol 8 (2) ◽  
pp. 196-220
Author(s):  
Ira Khoirunnisa ◽  
Ari Dewi Cahyati
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Cost Of Debt ◽  
Significant Positive Effect ◽  
Cost Of Equity ◽  
Structural Capital ◽  
Negative Effect ◽  
Customer Capital ◽  
Positive Effect

Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.

scholarly journals INTELLECTUAL CAPITAL IN PUBLIC SECTOR

2019 ◽  
Vol 8 (01) ◽  
pp. 42
Author(s):  
Novi Swandari Budiarso
Keyword(s):  
Human Capital ◽  
Public Sector ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Physical Capital ◽  
Multiple Regression Model ◽  
Structural Capital ◽  
Customer Capital ◽  
The Difference

This study explores the way in which intellectual capital characteristics contribute towards a competitive advantage to public sector firms, particularly–State Owned Enterprises (SOEs) in Indonesia. The purpose of this study was to investigate the relationship between the intellectual capital and performance of public sector firms.  Another purpose was to find out the difference of SOEs and non SOEs listed on Indonesian Stock Exchange regarding the effect of intellectual capital on financial performance The motivation based on the opinion that public sector in Indonesia had a bad performance compares to private sector. In government context human capital include competence, level of knowledge and integrity. Structural capital consist of culture and system or bureaucracy. Customer capital pertaining services to public. The sample consist of 36 firms were listed in Indonesia Stock Exchange, 18 SOEs and 18 non SOEs. Data were drawn for three years, 2010-2012. It was an empirical study using multiple regression model and independent sample t test for the data analysis. The paper tests elements of VAICTM and financial company’s performance. The findings show that: as partial, the components of intellectual capital (VAICTM), physical capital have a significantly influences to firms performance, but human capital and structural capital have no significantly influences to firms performance.Keywords : intellectual capital, physical capital, human capital, structural capital, financial performance

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN (Studi Kasus Perusahaan Sub Sektor Hotel yang Terdaftar Di Bursa Efek Indonesia 2015-2018)

2019 ◽  
Vol 13 (2) ◽  
pp. 93
Author(s):  
RAVIKA PERMATA HATI
Keyword(s):  
Time Series ◽  
Human Capital ◽  
Cross Section ◽  
Intellectual Capital ◽  
Structural Capital ◽  
Customer Capital

Penelitian  ini  mereplikasi  penelitian  yang  dilakukan  oleh  Cheng et  al., (2010).  Adapun  perbedaan  dengan  penelitian  terdahulu  adalah  data  penelitian  ini didapat dari perusahaan perhotelan yang telah go-public dan listed di  Bursa  Efek Indonesia  (BEI)  padatahun  2014 sampai  tahun  2018.  Selain itu, penelitian ini hanya melihat hubungan pengaruh antara human capital, structural capital, dan customer capital terhadap Kinerja Perusahaan.Penelitian ini dilakukan pada perusahaan perhotelan yang terdaftar di Bursa Efek Indonesia. Data yang digunakan adalah laporan keuangan dan tahunan perusahaan dari tahun 2014 – 2018. Penelitian ini menggunakan data panel atau longtitudinal data, yakni kumpulan data yang terdiri dari sejumlah individu (cross-section) yang diamati dalam beberapa periode waktu tertentu (time-series). Teknik analisis data yang digunakan adalah analisis statistik menggunnakan perangkat lunak statistik SPSS 20.Berdasarkan hasil analisis penelitian untuk uji T, bahwa variabel VACA terhadap ROA menunjukkan bahwa VACA tidak berpengaruh terhadap kinerja perusahaan (ROA).  Hasil analisis  variabel VAHU terhadap ROA menunjukkan bahwa VAHU tidak berpengaruh terhadap kinerja perusahaan (ROA). Hasil analisis variabel STVA terhadap ROA menunjukkan bahwa STVA tidak berpengaruh terhadap kinerja perusahaan (ROA). Untuk hasil analisis Uji F menunjukkan bahwa terdapat pengaruh yang signifikan antara VACA (X1), VAHU (X2), dan STVA (X3) secara bersama-sama (simultan) terhadap ROA (Y).

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