scholarly journals Management of intellectual capital held by Tanzania’s higher learning institutions: Strategies and challenges

2020 ◽  
Vol 22 (1) ◽  
Author(s):  
John J. Iwata ◽  
Ruth Hoskins
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Sampling Technique ◽  
Well Being ◽  
Higher Learning ◽  
Research Approach ◽  
Structural Capital ◽  
Wide Range ◽  
Learning Institutions ◽  
Economic Well Being

Background: The economic well-being of any organisation in the world today significantly depends on the intellectual capital possessed by these institutions. However, with its richness in intellectual capital, some higher learning institutions in Tanzania are facing financial hardships.Objectives: To establish methods used by Tanzania’s higher learning institutions in managing the intellectual capital in their possession, with the focus of establishing a link between such practices and the financial performance of such institutions.Methods: This study was conducted using a multiple case study design, employing a purely qualitative research approach. Purposive sampling technique was used to involve respondents in this study. Collected data were analysed using thematic content analysis.Results: The visited institutions had a wide range of intellectual capital such as human, relational and structural capital. The intellectual capital found was managed using various methods, including careful recruitment of staff and knowledge-sharing strategies. Although the practices of managing some aspects of such capital were at a very basic level at the registry points, the practice was found to be very important for the economic well-being of the institution.Conclusion: Tanzania’s higher learning institutions possess a wide range of intellectual capital, and its management methods vary depending on the aspect of such capital. More importantly, the intellectual capital had a significant link with the financial performance of the institutions. However, the process of managing intellectual capital faced some challenges, including improper succession planning and the lack of a sharing culture.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Pada Subsektor Hotel, Restoran dan Pariwisata

2017 ◽  
Vol 7 (2) ◽  
pp. 701
Author(s):  
Wayan Anggara Wijaya ◽  
I Gusti Bagus Wiksuana
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Classical Problem ◽  
Sampling Technique ◽  
Point Of View ◽  
Corporate Financial Performance ◽  
Structural Capital ◽  
Final Sample ◽  
Capital Efficiency ◽  
Performance Research

Financial performance is classical problem that every corporate has. Every corporate has a responsibility to the stakeholder for stabilize and improve their own financial performance. RBV theory and others study thats concern on financial performance created the point of view of resource that is perspective of intellectual capital. That’s perspective are possible for corporate to understand the strategic resource on improve their own financial performance. The purpose of this research is to determine the influence of human capital efficiency, capital employed efficiency, structural capital efficiency and overall of intellectual capital toward corporate financial performance. Research focused on hotel industry in BEI during 2012-2015. Sampling technique applied is saturation sampling method and final sample are 17 companies. Multiple linear regression chosen to analyze the data. The study indicate only variable structural capital efficiency has no significant effect on financial performance. Managers can improve the used of structural capital to increase the influence on corporate financial performance    Keywords: financial performance, intellectual capital, RBV Theory

scholarly journals PENGARUH INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN

2020 ◽  
Vol 4 (1) ◽  
pp. 64
Author(s):  
Herni Kurniawati ◽  
Rosmita Rasyid ◽  
Fanny Andriani Setiawan
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Structural Capital ◽  
Capital Efficiency ◽  
Positive Effect

Tujuan penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) dan ukuran perusahaan terhadap kinerja keuangan perusahaan. Metode penelitian yang digunakan adalah regresi data panel dengan teknik pengambilan sampel purposive sampling yang menghasilkan jumlah sampel sebanyak 64 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini dilakukan dengan menggunakan tahun pengamatan yaitu 2015-2017. Jenis data yang digunakan adalah data sekunder. Data diperoleh dari laporan keuangan yang diambil dari www.idx.com. Penelitian ini dibantu dengan program software eviews 9. Hasil penelitian ini membuktikan bahwa Intellectual capital yang diukur dengan Capital employed efficiency (VACA) berpengaruh positif signifikan terhadap kinerja keuangan perusahaan manufaktur. Pengukuran intellectual capital yang diukur dengan Human capital efficiency (VAHU) berpengaruh positif terhadap kinerja keuangan perusahaan. Pengukuran intellectual capital yang diukur structural capital efficiency yang berpengaruh positif terhadap kinerja keuangan perusahaan. Dan ukuran perusahaan manufaktur tidak berpengaruh terhadap kinerja keuangan perusahaan.  The purpose of this study aims to determine and analyze the effect of intellectual capital (human capital efficiency, capital employed efficiency, structural capital efficiency) and company size on the company's financial performance. The research method used is panel data regression with purposive sampling technique that produces a total sample of 64 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using observation years 2015-2017. The type of data used is secondary data. Data obtained from financial reports taken from www.idx.com. This research was assisted with a software eviews 9. The results of this study prove that Intellectual capital as measured by Capital employed efficiency (VACA) has a significant positive effect on the financial performance of manufacturing companies. Intellectual capital measurement as measured by Human capital efficiency (VAHU) has a positive effect on the company's financial performance. Intellectual capital measurement that is measured structural capital efficiency that affects the company's financial performance. And the size of the manufacturing company has no effect on the company's financial performance.

scholarly journals Investigating the Relationship between Intellectual Capital and Financial Performance in Cement Sector firms in Pakistan

2021 ◽  
Vol 3 (1) ◽  
pp. 51-62
Author(s):  
ALAM REHMAN ◽  
ADIL KHAN ◽  
FARMAN ULLAH
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Organizational Structures ◽  
Relational Capital ◽  
Structural Capital ◽  
Level Of Understanding ◽  
The Relationship

The study examines the relationship between intellectual capital performance and financialperformance of cement sector firms listed on Pakistan stock exchange. The study has been conducted using human capital, structural capital and relational capital as the determinants of intellectual capital and return on assets as the proxy of financial performance. The study applies random sampling technique for 20 cement sector firms for the period 2007 to 2016. The study uses correlation and simple OLS to test the hypothesis. The results reveal that intellectual capital as a composite and all its determinants i.e. human capital, structural capital and relational capital have positive significant impact on the financial performance of cement sector firms. The study has practical as well as theoretical implications. The results are expected to help policy makers to rehash their policies by encompassing the approaches that facilitate the intellectual capital of their firms. The study will also help researchers in strengthening their level of understanding of these relationships. Replication of the study may help to validate the hypothesized model and their consequent application in the organizations that share somewhat similar organizational structures.

PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015-2017

2019 ◽  
Vol 3 (2) ◽  
pp. 26
Author(s):  
Niken Ayu Wulandari ◽  
Tegoeh Hari Abrianto ◽  
Edi Santoso
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Simple Linear Regression ◽  
Return On Equity ◽  
Asset Turnover

This research to analyze and evaluate intellectual capital on financial performance obtained by return on equity, asset turnover and growth in revenue. The population in this study are consumer goods companies listed on the Stock Exchange in 2015-2017. The research sample was received by 21 companies obtained by using purposive sampling technique. The analytical method used is simple linear regression analysis with the SPSS version 20 application and uses the VAICTM method to measure intellectual capital. The results of this study indicate that intellectual capital has a significant effect on financial performance generated by return on equity, but intellectual capital does not have a significant effect on financial performance required by asset turnover and growth in revenue.

scholarly journals Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies

2021 ◽  
Vol 10 (6) ◽  
pp. 181-188
Author(s):  
Sigit Hermawan ◽  
Nisfatur Rokhmania ◽  
Ruci Arizanda Rahayu ◽  
Iffah Qonitah ◽  
Ratna Nugraheni
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Firm Value ◽  
Quantitative Research ◽  
Sampling Technique ◽  
Equation Model ◽  
Sem Analysis ◽  
Research Subjects ◽  
Analysis Technique ◽  
Relationship Of

This study was conducted to seek the consistency of the results of previous studies on the influence of Intellectual Capital, with the mediation of financial performance, on the value of banking firms. The quantitative research method used the PLS-SEM analysis technique by using the Smart PLS 3 application. The research subjects were 45 banks listed on the IDX for the period 2015-2019. The sampling technique used was purposive sampling. The results showed the consistency of the financial performance of banking companies with ROE and ROA indicators as mediating variables between Intellectual Capital as the dependent variable on the value of conventional banking companies using PER indicator as an independent variable. The type of mediation formed in the PLS-SEM equation model is partial mediation.

scholarly journals Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di BEI serta Mendapatkan Penghargaan Best of The Best Companies Versi Majalah Forbes di Indonesia atas Laporan Keuangan 2015-2016)

2018 ◽  
Vol 6 (1) ◽  
pp. 1117
Author(s):  
Karina Saraswati ◽  
Erinos NR
Keyword(s):  
Human Capital ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Value Added ◽  
Sampling Technique ◽  
Significant Positive Effect ◽  
Capital Asset ◽  
Structural Capital ◽  
Positive Effect ◽  
Capital Value

The aims of this study to determine how much the influence about intellectual capital (VACA, VAHU, STVA) on financial performance (ROA). The population in this study were go public companies that listed in the Stock Exchange and get the Best Of The Best Companies award by Forbes magazine in Indonesia for the 2015-2016 financial statements. The sampling technique in this study was conducted by purposive sampling technique. Based on the determined criteria obtained 36 samples from 79 existing populations. This study used multiple regression analysis to see the effect of several independent variables to the dependent variable. The results of the study conclude that the Value Added Capital Asset has no effect on ROA, Value Added Human Capital has a significant positive effect on ROA, and the last is Structural Capital Value Added has a significant positive effect on ROA.Keywords: Value Added Capital Asset, Value Added Human Capital, Structural Capital Value Added, ROA

scholarly journals Student Well-being pada Remaja Jawa

2017 ◽  
Vol 2 (1) ◽  
pp. 1
Author(s):  
Tri Na'imah ◽  
Tukiran Tanireja
Keyword(s):  
Social Relations ◽  
Random Sampling ◽  
Quantitative Research ◽  
Social Cognitive ◽  
Sampling Technique ◽  
Well Being ◽  
Research Approach ◽  
The Social ◽  
Interview Guide ◽  
Cluster Random Sampling

<p class="IABSTRAK"><strong>Abstract: </strong>This study aims to describe the source of student well-being in Javanese ado­lescents. This research uses quantitative research approach and supported by qualitative. Research location in Banyumas with cluster random sampling technique. Instrument data collection using the scale of student well-being and open source questionaire student well-being and interview guide. Quantitative data analysis using descriptive. The results of the study are: 1) The sources of student well-being are the dimensions of social relations, cognitive, emotional and spiritual. 3) The inhibiting factor of achieving student well-being is if there are problems in the social, cognitive, emotional, physical and spiritual.</p><p class="IKEYWORDS"><strong>Abstrak: </strong>Penelitian ini bertujuan untuk mendeskripsikan sumber <em>student well-being</em> pada remaja Jawa. Penelitian ini menggunakan pendekatan penelitian kuantitatif dan didukung dengan kualitatif. Lokasi penelitian di Banyumas dengan teknik <em>cluster random sampling</em>. Instrumen pengumpulan data menggunakan skala <em>student well-being</em> dan <em>openquesioner</em> sumber <em>student well-being</em> serta panduan wawancara. Analisis data kuantitatif menggunakan <em>deskriptif</em>. Hasil penelitian adalah: 1) Sumber-sumber <em>student well-being</em> adalah dimensi hubungan sosial, kognitif, emosi dan spiritual. 3) Faktor penghambat tercapainya <em>student well-being</em> adalah jika ada masalah dalam dimensi sosial, kognitif, emosi, fisik dan spiritual.</p>

A Study on the Effect of Intellectual Capital on the Organizational Performance of Banking Sector in Malaysia

2015 ◽  
pp. 254-266
Author(s):  
Muhammad Khalique
Keyword(s):  
Organizational Performance ◽  
Intellectual Capital ◽  
Banking Sector ◽  
Sampling Technique ◽  
Structural Capital ◽  
Strategic Assets ◽  
Customer Capital ◽  
Knowledge Intensive ◽  
Technological Capital

In the twenty first century, intellectual capital appears as one of the most important strategic assets for the success of knowledge-intensive organizations. The aim of this chapter is to examine the effect of intellectual capital on the organizational performance of banking sector operating in Kuching Malaysia. In this study, Integrated Intellectual Capital Model (IICM) is used to test the role of intellectual capital in banking sector in Kuching. This model is based on human capital, customer capital, structural capital, social capital, technological capital, and spiritual capital. This study uses a sample of 300 participants employed in banking sector to examine the role of intellectual capital. A convenience sampling technique is used to select the respondents. To achieve the objective of this study, seven research hypotheses are constructed. Multiple regression analysis is used to test the proposed research hypotheses. The findings demonstrate that all the proposed research hypotheses are not supported. The findings of this study are contrary to the previous studies. However, this study opens a new discussion in intellectual capital field. This study demands further empirical researches to affirm the role of intellectual capital in the knowledge-intensive organization.

scholarly journals Pengaruh Corporate Social Responsibility dan Intellectual Capital Pada Kinerja Keuangan

2019 ◽  
pp. 1365
Author(s):  
Made Cahyani Prastuti ◽  
I G.A.N. Budiasih
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Stock Exchange ◽  
Participant Observation ◽  
Sampling Technique ◽  
Corporate Social ◽  
Positive Effect ◽  
Descriptive Statistical Analysis

The aim of this research is to know the influence of corporate social responsibility and intellectual capital on financial performance. Theories used are stakeholder, legitimacy, and resource-based theory. This research conducted on trading companies listed on the Indonesia Stock Exchange in 2015-2017. The samples taken were 26 companies, by non-probability sampling method with purposive sampling technique. Data collected through non-participant observation. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that corporate social responsibility has no effect on financial performance. This indicates that the high and low disclosure of CSR will not affect the financial performance of the trade sector. The second hypothesis states that intellectual capital has a positive effect on financial performance. This indicates that the higher the intellectual capital, the higher the financial performance of the company. Combination of intellectual capital can enhance competitive advantage for companies. Keywords: Financial performance, corporate social responsibility, intellectual capital

scholarly journals The Impact of Corporate Social Responsibility on Firm’s Financial Performance in Malaysia

2018 ◽  
Vol 13 (3) ◽  
pp. 220
Author(s):  
Dilashenyi Devi Selvarajah ◽  
Uma Murthy ◽  
Mathavi Massilamani
Keyword(s):  
Financial Performance ◽  
Employee Engagement ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Approach ◽  
Business Risk ◽  
Company Reputation ◽  
The Impact

The present research aims at investigating the impact of CSR on firm’s financial performance in Malaysia. Based on gaps in extant literature, the current study hypothesizes that four (4) independent variables comprising business risk, company reputation, employee engagement and stakeholder concern will exert statistically significant influences on the dependent variable, firm’s financial performance. The research employs a quantitative research approach whereby a sample 153 respondents were collected using a stratified random sampling technique. Employing SPSS software, multiple linear regression analysis was carried out. The results of multiple regression revealed that out of the four (4) hypotheses of the research, three (3) were supported whilst one (1) was not. In particular, it was shown that business risk, company reputation and stakeholder concern exert statistically significant influences on firm’s financial performance. However, there was no enough evidence to support the claim that employee engage can significantly influence firm’s financial performance. Several implications from the research were further discussed and elaborated.

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