Erlangga Ferdiansyah
Universitas Ibn Khaldun Bogor

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Customized Value Added Intellectual Capital dan Kinerja Bank : Peran Risiko Kredit Erlangga Ferdiansyah; Desmy Riani; Hurriyaturrohman Hurriyaturrohman
eCo-Fin Vol. 8 No. 2 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

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Abstract

Studi ini bertujuan untuk menganalisis pengaruh intellectual capital terhadap kinerja keuangan dengan risiko kredit sebagai variabel mediasi pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini dilandasi oleh teori Resource Based View yang menjelaskan bahwa pengelolaan sumber daya strategis, termasuk aset intelektual, mampu menciptakan keunggulan kompetitif dan meningkatkan kemampuan perusahaan dalam menghasilkan laba. Intellectual capital diukur menggunakan metode Customized Value Added Intellectual Capital (CVAIC), kinerja keuangan diproksikan menggunakan Return on Assets (ROA), sedangkan risiko kredit diukur menggunakan Non Performing Loan (NPL). Penelitian menggunakan pendekatan kuantitatif dengan metode eksplanatori serta data sekunder berupa laporan keuangan tahunan perusahaan perbankan. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 20 perusahaan perbankan dengan total 100 observasi penelitian. Analisis data dilakukan menggunakan regresi data panel dengan perolehan hasil penelitian yang menunjukkan bahwa modal intelektual berkontribusi positif signifikan terhadap kinerja bank, sedangkan risiko kredit berpengaruh negatif signifikan terhadap kinerja bank. Namun, intellectual capital tidak berkorelasi signifikan terhadap risiko kredit sehingga risiko kredit tidak mampu memediasi hubungan antara intellectual capital dan kinerja bank. Hasil penelitian menegaskan bahwa penguatan profitabilitas perbankan lebih dipengaruhi oleh optimalisasi intellectual capital secara langsung dibandingkan melalui pengendalian risiko kredit.
Drivers of Competitive Advantage and Marketing Performance In Bag MSMEs Leny Muniroh; Nora Azmia; Lelih Amaliatushalihah; Erlangga Ferdiansyah
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.4625

Abstract

The marketing performance of bag MSMEs in Bogor is a complex phenomenon and still faces challenges, such as limited resources, lack of digital technology utilization, and lack of effective partnerships. This makes it difficult for bag MSMEs to improve their competitive advantage and marketing performance. This study aims to analyze and empirically prove the influence of internal resources , digital marketing , and partnership strategies on competitive advantage and their implications for marketing performance in bag Micro, Small, and Medium Enterprises (MSMEs) in Bogor. The research approach uses a quantitative method with causality analysis. The population consists of 112 bag MSMEs, with a sample of 88 bag MSMEs. The instrument is a questionnaire with 47 valid and reliable indicators, analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4.1.0.5. The results of the study indicate that internal resources and digital marketing significantly influence competitive advantage. Digital marketing is the dominant factor, emphasizing the importance of digital transformation in building competitiveness. Furthermore, marketing performance is significantly influenced by internal resources , digital marketing , and competitive advantage. However, partnership strategies do not have a significant effect, either directly or indirectly, on competitive advantage and marketing performance. The results of this study are expected to contribute to the marketing literature and provide practical implications for MSMEs in developing effective marketing strategies to improve marketing performance and competitive advantage.   Keywords: MSMEs, internal resources, digital marketing, partnership strategy, marketing performance