scholarly journals Pengaruh Sumber Daya Finansial, Aset Tidak Berwujud dan Keunggulan Bersaing yang Berimplikasi Terhadap Kinerja Usaha Mikro, Kecil dan Menengah di Lombok NTB

2017 ◽  
Vol 11 (2) ◽  
pp. 151-158
Author(s):  
Ahmad Fauzi ◽  
Budi Suharjo ◽  
Muhammad Syamsun
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Competitive Strategy ◽  
Financial Resource ◽  
Partial Least Square ◽  
Least Square ◽  
Financial Resources ◽  
Intangible Asset ◽  
Customer Capital ◽  
Innovation Capital

The research analyzes the financial resources, intangible assets (innovation capital, human capital, and customer capital), competitive advantage and financial performance, also analyzing its effect and analyzing business feasibility from the point view of Net Present Value (NPV), Profitability Index (PI), Payback Period (PP) and Internal Rate of Return (IRR) on cow commodities, corn and seaweed (PIJAR). The method used is qualitative and quantitative, the respondent are choose by purposive sampling with the criteria of SME which conduct their business on cow commodities, corn and seaweed at Lombok NTB Region. This research is using the Partial Least Square (PLS) analysis which is a statistical method on varian basis. The research results obtained by the Financial Resource Capacity has well sufficient capacity of (3.29), Intangible Asset have well sufficient capacity of (3.86), well good for Competitive Strategy Excellence Cost of (3.92) and quite good Financial Performance. The influence among variables on the seaweed commodities : (1) Financial Resource does not affect the financial performance and price competitive competition, so the financial resources capacity is well good, although its not yet able to contribute on the financial performance; (2) Innovation capital affect on financial performances but do not affect on competitive strategy; human capital affect on the financial performance and competitive strategy; customer capital affect on the financial performance and competitive strategy; and (3) The business feasibility for PIJAR commodities are very well based on the view point of NPV, PP, PI and IRR.

scholarly journals KONTRIBUSI HUMAN CAPITAL dan CUSTOMER CAPITAL DALAM MENGGAPAI KINERJA CAFÉ dan RESTO di SURABAYA

2016 ◽  
Vol 15 (2) ◽  
pp. 137
Author(s):  
Gendut Sukarno ◽  
Lia Nirawati
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Structural Equation Modelling ◽  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Intangible Asset ◽  
Equation Modelling ◽  
Customer Capital ◽  
Tangible Asset

Penilaian kinerja perusahaan berbasis human capital merupakan hal menarik yang perlu dikembangkan oleh perusahaan. Human capital merupakan salah satu komponen utama dari intellectual capital (intangible asset) yang dimiliki perusahaan. Selama ini, penilaian terhadap kinerja perusahaan lebih banyak menggunakan sumber daya yang bersifat fisik (tangible asset). Human capital di dalam organisasi memiliki potensi penuh untuk membangun orientasi pasar bagi konsumennya. Jika kompetensi pegawai di dalam suatu organisasi semakin baik, mereka akan memahami kebutuhan konsumen dan mengembangkan customer capital untuk menahan loyalitas konsumen. Pengelolaan customer capital yang baik akan berdampak terhadap kinerja perusahaan.Penelitian ini bertujuan untuk mengkaji konsep keterhubungan human capital dan customer capital dan dampaknya terhadap kinerja café dan resto di Surabaya. Populasi dalam penelitian adalah pipinan/pengelola café dan resto di Surabaya, dengan sampel sebanyak 30 responden. Teknik analisis data yang digunakan adalah PLS (Partial Least Square) yang merupakan metode alternatif analisis dengan Structural Equation Modelling (SEM) yang berbasis variance.Berdasarkan hasil pengolahan data diketemukan bahwa 1) human capital mampu memberikan kontribusi yang berarti terhadap customer capital. 2) Customer capital mampu memberikan kontribusi yang berarti terhadap kinerja café dan resto di Surabaya, 3) human capital mampu memberikan kontribusi yang berarti terhadap kinerja café dan resto di Surabaya.

scholarly journals PENGARUH INTANGIBLE ASSET TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI MEDIASI

2019 ◽  
Vol 9 (1) ◽  
pp. 72
Author(s):  
Ika Purwanti ◽  
Mu’ah .
Keyword(s):  
Financial Performance ◽  
Competitive Advantage ◽  
Indirect Effect ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Intangible Asset ◽  
Research Development ◽  
Sampled Data ◽  
Business Units

This study aims to examine and analyze the effect of intangible asset on financial performance with competitive advantage as a mediation at Tenun Ikat SMEs Lamongan. The research development is done by by studying and analyzing both the direct effect of intangible asset on financial performance, and indirect effect through competitive advantage. The research sample is 35 business units selected using saturated sampling method, that is all the members of the population sampled. Data is analyzed by Partial Least Square (PLS) with SmartPLS 3.0 software. The results show that intangible asset has significant effect on competitive advantage, but has no significant effect on financial performance. Competitive advantage is related to financial performance. The mediation test indicates that competitive advantage gives the role as a complete mediation on the effect of intangible asset on financial performance. This research implies that in order to enhance SME’s financial performance, the manager should ensure that the firm has a competitive advantage. A well managed intangible asset will lead SMEs to win the completion and at the end it will enhance SME’s financial performance.

scholarly journals The effect of intellectual capital on the financial performance of insurance companies listed on the Indonesia Stock Exchange (ISE)

2017 ◽  
Vol 6 (1) ◽  
pp. 45
Author(s):  
Putri Alif Arifa ◽  
Nurmala Ahmar
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Physical Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Insurance Companies ◽  
Return On Equity ◽  
Structural Capital

The purpose of this study is to analyze the effect of Intellectual Capital (VAICTM), with major components of physical capital (VACA), human capital (VAHU), and structural capital (STVA), on financial performance, with indicators of Return on Assets (ROA) and Return on Equity (ROE). Data are taken from 10 insurance com-panies listed on the Indonesia Stock Exchange for four years, 2010-2013. The support-ing data include reference books and journals of previous researches. The data analysis is conducted using Partial Least Square (PLS). The results show that intellectual capital (VAICTM) has significant effect on the financial performance. Physical capital (VACA) and human capital (VAHU) are significant indicators for VAICTM. Mean-while, structural capital (STVA) is not significant. The indicators of financial perfor-mance, both ROA and ROE, are significantly affected by intellectual capital for four years.

scholarly journals Intellectual Capital, Corporate Governance dan Pengaruhnya Pada Kinerja Perusahaan

2018 ◽  
Vol 3 (02) ◽  
pp. 61-71
Author(s):  
Lis Lestari Sukartiningsih
Keyword(s):  
Corporate Governance ◽  
Human Capital ◽  
Intellectual Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Tobin's Q ◽  
Return On Equity ◽  
Structural Capital ◽  
Customer Capital ◽  
Turn Over

Tujuan penelitian ini untuk melihat pengaruh intellectual capital dan corporate governance terhadap kinerja perusahaan. Penelitian ini merupakan bentuk penelitian eksplanatori  yang  menggunakan  perusahaan  manufaktur yang terdaftar di BEI sebagai objek penelitian.  Penelitian ini menggunakan pendekatan Partial Least Square di mana setiap variabel dalam penelitian ini merupakan variabel laten. Muatan untuk intellectual capital terdiri atas human capital, structural capital dan customer capital. Muatan untuk corporate  governance  tersusun  atas  kepemilikan institusional, kepemilikian manajerial, proporsi dewan komisaris dan komite audit independen. Sementara itu, untuk kinerja perusahaan terdiri atas return on net asset, asset turn over, return on equity dan tobin's q. Hasil penelitian menunjukkan bahwa intellectual capital memiliki pengaruh signifikan terhadap kinerja perusahaan. Sementara, corporate governance tidak menunjukkan pengaruh signifikan terhadap kinerja perusahaan.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Non Keuangan Perusahaan

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Salomo Jimmiyanto Martogi Raja Simarmata
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Employee Retention ◽  
Core Competencies ◽  
Customer Retention ◽  
Organizational Capital ◽  
Knowledge Assets ◽  
Customer Capital ◽  
Innovation Capital

 Pengaruh Intellectual Capital Terhadap Kinerja Non Keuangan Perusahaan Abstrak Pengukuran modal intelektual menjadi agenda utama yang paling banyak dilakukan perusahaan pada abad ke-21 ini. Karya tulis ini menitikberatkan pada pengelolaan pengetahuan dan membahas bagaimana pentingnya mengukur aset pengetahuan di dalam perusahaan. Aset pengetahuan merupakan pondasi dan kompetensi utama dalam setiap organisasi. Karya tulis ini mengulas berbagai pendekatan yang ada untuk mengukur pengaruh modal intelektual terhadap kinerja non keuangan perusahaan. Secara konseptual, modal intelektual dibagi atas empat komponen utama, yaitu: modal manusia, modal pelanggan, modal organisasi, dan modal inovasi. Penilaian atas kinerja perusahaan dapat mencakup berbagai pengukuran. Oleh karena itu, penulis berusaha menggabungkan berbagai kinerja yang meliputi: retensi karyawan, retensi pelanggan, kualitas proses, dan inovasi. Kita mengetahui bahwa sebenarnya setiap perusahaan memiliki nilai yang tersembunyi dan sebab itu perusahaan sangat berminat pada pemikiran akan skill, inovasi, dan kemampuan karyawannya. Kesimpulan akhir ditemukan bahwa modal intelektual mempengaruhi kinerja non keuangan perusahaan. Kata kunci: modal intelektual, modal manusia, modal pelanggan, modal organisasi, modal inovasi, retensi pelanggan, retensi karyawan, kinerja non keuangan.Abstract Measuring intellectual capital is on the agenda of the most 21st century organizations. This paper takes a knowledge-based view of the firm and discusses the importance of measuring organizational knowledge assets. Knowledge assets underpin capabilities and core competencies of any organizations. Therefore, they play a key strategic role and need to be measured. This paper reviews the existing approaches for measuring intellectual capital towards non financial performance which is integrate existing approaches in order to achieve comprehensiveness Conceptually, intellectual capital as being comprised of four primary components: human capital, customer capital, organizational capital, and innovation capital. An assessment of an organization's performance should include multiple measures. Accordingly, we utilized a composite performance consisting of employee retention, customer retention, process quality, and innovation. We just knew that there was hidden value in their companies and that it was somehow wrapped up in the thoughts, skills, innovations, and abilities of their employees. Finally, the final result found that intellectual capital influence to non financial performance. Keywords: intellectual capital, human capital, customer capital, organizational capital, innovation capital, customer retention, employee retention, non financial performance.

scholarly journals PENGARUH MEKANISME CORPORATE GOVERNANCE DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Survei Pada Perusahaan Manufaktur yang terdaftar di BEI )

2018 ◽  
Vol 2 (2) ◽  
pp. 010-031
Author(s):  
Animah Animah ◽  
Lukman Effendy ◽  
Alamsyah M. Thahir ◽  
Erna Widiastuty
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Firm Size ◽  
Sampling Technique ◽  
Partial Least Square ◽  
Least Square ◽  
Governance Mechanism ◽  
Governance Mechanisms ◽  
Corporate Governance Mechanisms ◽  
Corporate Governance Mechanism

The purpose of this research is to examine the effect of corporate governance mechanisms,  firm size of financial performance. The Population of this research is the company manufacturing  in BEI. The sampling technique used is purposive sampling. The analytical tool used is using partial least  square program. The independent variables in this research are corporate governance mechanism,  firm size  while the dependent variable is the performance of the financial. The result of the research shows that firm size  influence to financial performance, while other variables such as corporate governance mechanisms have no effect negative  to financial performance.

scholarly journals Pengaruh Human Capital Dan Gender Terhadap Kualitas Auditor Pada Kantor Akuntan Publik Di Medan

2021 ◽  
Vol 9 (2) ◽  
Author(s):  
Bintang Wiratama Putra ◽  
Azizul Kholis ◽  
Esa Setiana
Keyword(s):  
Human Capital ◽  
Partial Least Square ◽  
Least Square ◽  
Auditor Quality

Penelitian ini mengkaji tentang kualitas auditor dalam mengeluarkan opini terhadap laporan keuangan. Hasil opini yang dikeluarkan auditor dapat mempengaruhi nilai suatu perusahaan. Penelitian ini bertujuan untuk menguji hubungan Human Capital dan Gender terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.  Populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Medan. Dengan teknik pengumpulan data melalui keusioner diperoleh 36 sampel. Data yang diperoleh merupakan data primer pada kantor Akuntan Publik (KAP) di Medan. Variabel penelitian ini terdiri dari Kualitas Auditor sebagai variabel terikat dan Human Capital dan Gender sebagai variabel bebas. Teknik analisis data yang digunakan dalam penelitian ini adalah SMART Partial Least Square (PLS).  Hasil penelitian ini menunjukan bahwa variabel Human Capital secara partial tidak berpengaruh dan signifikan terhadap Kualitas Auditor. Variabel Gender secara partial berpengaruh dan signifikan terhadap Kualitas Auditor. Sedangkan secara simultan, Variabel Human Capital dan Gender terhadap Kualitas Auditor.  Kesimpulan penelitian ini adalah secara partial variabel Gender berpengaruh terhadap Kualitas Auditor sedangkan variabel Human Capital tidak berpengaruh dan signifikan. Variabel Human Capital dan Gender tidak berpengaruh secara simultan terhadap kualitas auditor pada Kantor Akuntan Publik (KAP) di Medan.Kata Kunci: Human Capital, Gender, Auditor Quality

scholarly journals The Effect of Green Innovation on Financial Performance With Environmental Dynamism As Moderating Variable

2021 ◽  
Vol 58 (1) ◽  
pp. 5228-5234
Author(s):  
Andi Hidayatul Fadlilah Et al.
Keyword(s):  
Financial Performance ◽  
Environmental Degradation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Environmentally Friendly ◽  
Partial Least Square ◽  
Least Square ◽  
Environmental Dynamism ◽  
Green Innovation ◽  
Result Show

Introduction: The Company claims that the product is finally categorized as environmentally friendly, but industrial entities do not provide sufficient explanation regarding their efforts to reduce environmental degradation. Purpose: The purpose of this paper is to determine influence of the green innovation on financial performance as well as through environmental dynamism as a moderating variable. Method: The data used in this research are secondary data involving 246 companies listed on the Indonesian Stock Exchange for the period 2012-2018. The data used in this study were analyzing using partial least square and carried out with the help of software Warp PLS 6.0. Finding: The result show that the green innovation has a positive significant effect on financial performance. Originality:  The result also show environmental dynamism strengthens of green innovation on financial performance

scholarly journals Improving the Competitive Advantage of BUMDes Based on The Optimal Utilization of Local Assets Communities

HABITAT ◽  
2020 ◽  
Vol 31 (3) ◽  
pp. 161-168
Author(s):  
Condro Nugroho ◽  
Vi'in Pertiwi ◽  
Deny Meitasari
Keyword(s):  
Human Capital ◽  
Competitive Advantage ◽  
Structural Equation ◽  
Partial Least Square ◽  
Online Marketing ◽  
Least Square ◽  
Equation Modeling ◽  
Relational Capital ◽  
The Village ◽  
Positive Effect

BUMDes is one of the income sources for the village managing assets, services, and other businesses for the village community's welfare. BUMDes empowers rural communities as an autonomous region in increasing productive efforts to alleviate poverty and unemployment. Therefore, the measurement of BUMDes's performance needs to be done through the level of local resources used and the implications of the results achieved. It was required to formulate appropriate development policies so that BUMDes have high competitiveness and fulfill their role in increasing the community's economic independence. This study was conducted in East Java BUMDes because East Java province is the third province with the largest number of BUMDes in Indonesia, so it was quite representative to represent the presence of BUMDes in Indonesia. This research used a quantitative approach carried out using the structural equation modeling-partial least square (SEM-PLS) method with the Resource-based View (RBV) approach to measure the effect of BUMDes resources used on its competitiveness. The analysis showed that structural capital had a positive effect on human capital and relational capital. Human capital had also been proven to have a positive effect on relational capital. The indicator that influenced competitive advantage was human capital. Training is needed to increase the human resources capacity, online marketing training and organizational reform, infrastructure, and professional management systems need to be done.

scholarly journals Inter-Organizational Trust on Financial Performance: Proposing Innovation as a Mediating Variable to Sustain in a Disruptive Era

2021 ◽  
Vol 13 (17) ◽  
pp. 9947
Author(s):  
Judit Oláh ◽  
Yusmar Ardhi Hidayat ◽  
Zdzisława Dacko-Pikiewicz ◽  
Morshadul Hasan ◽  
József Popp
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Organizational Trust ◽  
Partial Least Square ◽  
Least Square ◽  
Cluster Sampling ◽  
Positive Direction ◽  
Business Partners ◽  
Information And Communication ◽  
Ict Companies

Hungarian Information and Communication Technology (ICT) companies have an essential role to play in a disruptive era. ICT firms should collaborate and innovate to obtain profit. The elusive correlation between trust in business partners and financial performance inspired this study, which proposed innovation as a mediating variable. The research had two objectives: to investigate the effect of inter-organizational trust on financial performance and innovation and to observe the role of innovation in improving financial performance within different categories of ICT companies. The population included active Hungarian ICT firms. The analysis used 100 samples, comprising micro-, small-, and medium-sized ICT corporations. Those samples were selected by random cluster sampling. This research used Partial Least Square Structural Equation Modelling. This study supported the idea that inter-organizational trust improved innovation, and that innovation enhanced financial performance. As an expected finding, innovation could mediate a positive direction between inter-organizational trust and financial performance.

Sign in / Sign up

Export Citation Format

Share Document