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All Journal Jurnal Sinar Manajemen Journal Research and Multidisciplinary (JRM) AL-TANZIM : JURNAL MANAJEMEN PENDIDIKAN ISLAM JURNAL MANAJEMEN BISNIS Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Jurnal Ilmiah Edunomika (JIE) JAMIN : Jurnal Aplikasi Manajemen dan Inovasi Bisnis Journal of Applied Sciences, Management and Engineering Technology (JASMET) Komitmen : Jurnal Ilmiah Manajemen Journal of Training and Community Service Adpertisi Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Jurnal Manajemen Dan Bisnis Ekonomi Jurnal Literasi Pengabdian dan Pemberdayaan Masyarakat
Hasmirati
Universitas Ichsan Gorontalo
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Materials Science & Nanotechnology Mathematics Social Sciences Other

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Journal : Procuratio : Jurnal Ilmiah Manajemen

 1 
PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PADA USAHA KECIL MENENGAH DI KECAMATAN TILAMUTA KABUPATEN BOALEMO Alfin Akuba; Hasmirati Hasmirati
Procuratio : Jurnal Ilmiah Manajemen Vol 9 No 1 (2021): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v9i1.829

Abstract

SMEs have a role in economic growth and employment. The existence of Small and Medium Enterprises (UKM) in Indonesia is a driving factor in the creation of national economic development. The purpose of this study is to find out and analyze how the effect of intellectual capital on financial performance in small and medium enterprises in tilamuta sub-district, Boalemo district. The research method used is path analysis (path analysis). The population in this study were all UKM in Tilamuta District with a total of 206. The sampling technique used purposive sampling technique. So that the sample in this study was obtained as many as 57 SMEs. The results showed that intellectual capital simultaneously affects financial performance while human capital, structural capital and customer capital partially have a significant effect on financial performance. UKM memiliki peran dalam pertumbuhan ekonomi dan penyerapan tenaga kerja. Keberadaan Usaha Kecil dan Menengah (UKM) di Indonesia menjadi faktor pendorong dalam terciptanya pembangunan ekonomi nasional.Tujuan dalam penelitian ini untuk mengetahui dan menganalisis bagaimana pengaruh intellectual capital terhadap kinerja keuangan pada usaha kecil menengah di kecamatan tilamuta kabupaten boalemo. Metode penelitian yang digunakan ialah analisis jalur (path analisys). Populasi pada penelitian ini adalah seluruh UKM di Kecamatan Tilamuta dengan jumlah 206. Teknik penentuan sampel menggunakan teknik purposive sample. Sehingga diperoleh sampel dalam penelitian ini sebanyak 57 UKM. Hasil penelitian menunjukkan intellectual capital secara simultan berpengaruh terhadap kinerja keuangan sementara human capital, structural capital, dan customer capital secara parsial berpengaruh signifikan terhadap kinerja keuangan.
Co-Authors Abdul Latif Kassim Ahmad Salabi Alfin Akuba Andi Herawati Asrib, Ahmad Rifqi Asrib Erni Ratna Dewi Hartawat, A. Sri Indira i Helda Ibrahim Husain, Fahrisal Ishak Sin Ismawati Ismawati Majdah M Zain Masni Masni Muhamad Risal Tawil Mulato, Tri Nihaya, Musdalifah Saleh, Hamsir Samudi Samudi Sirait, Evi Sujariati Sujariati, Sujariati SULFIANA, SULFIANA Syahruddin Mahmud Ummu Kalsum Yunus, Mardyawati