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Kamaludin Kamaludin
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Journal : International Journal of Financial, Accounting, and Management

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The impact of intellectual capital on business efficiency and financial success in creative SMEs Divianto, Divianto; Kamaludin, Kamaludin; Santi, Fitri; Saiful, Saiful
International Journal of Financial, Accounting, and Management Vol. 6 No. 3 (2024): December
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v6i3.2512

Abstract

Purpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City. Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method. Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS. Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC.   Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs. Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs.
Co-Authors . Darmansyah ., H.M. Chiar Agustina Ekaputri, Retno Ahmad Nahrowi Akram Harmoni Wiardi Alesa, Nelly Amelia, Aas Anwar, Miftahul Apriansyah, Syahrud Ariatpi, Fina Arief Rijaluddin Aziza, Nurna Badriyah Badriyah, Badriyah Berto Usman, Berto Burhanudin Burhanudin Chairil Afandy Dantika, Fina Azizah Deri, Rahmi Rismayani Dessy, Dessy Dewi Rahmayanti Dian Dian Dianti, Salma Ratna Divianto Divianto Endang Endang, Endang Evendi, Erpin Fatwanah, Fatwanah Fauzi, Erpan Fauziah, Siti Nur Indah Firdaus, M. Azis Firmansyah, Rendy Rizkyta Fitranita, Vika Fitri Santi Fridian, Sonny Agus Gunawan Gunawan Harisudin, Mohamad Harry Triana Heru Irianto Hijroini, Hijroini Himmah Taulany Hoirunnisa Apriyanti Husaini⁴, Husaini⁴ Indriani, Rini Irianto, Kurniawan Budi Irpan Ilmi Jahudin, Andi Aswad Jata, Anak Agung Gede Darma Joko Sutrisno Julir, Nenan Kankarofi, Rabiu H. Kurnianto, Egi Kurniati Karim Latif, Latif Lenny Marlina, Lenny Lestari, Ikhlazia Indah Linda Ika Mayasari, Linda Ika Listyasari, Winda Dewi Lutfia, Lutfia Syafrudin Marvin, Marvin Masduki Ahmad Midiastuty, Pratana Puspa Muhammad Afif Nabawiyah, Habsatun Nikmah Nikmah Nupusiah, Ulpah Nurhattati Nurlaelatul, Neneng Pardi, Husnial Permana, Maya Raeimona Prasetijo , Joewono Predi Supriadi Putra Hani Pitriyani Putra, Mukti Trio Rahayu, Azi Juliar Rahmi Maulida Rajagukguk, Handyka Oktra Ramadhan, Nabil Auliya Ramanda, Aprilia Robiansyah, Anton Runiasih, Mawar Sahro Wardi Saiful Saiful Sari, Nirwana Nilam Sidiq, Fahmi Siti Zulaikha Situmorang, Marika Slamet . Sri Mulyati Sunarto, Ading Suranta, Eddy Suthia Hayu, Rina Syahrum Agung Takdir, Muh. Taqiyya, Hana Teti Desyani Triana, Harry Tupan Tupan Wahyudi . Yarmunida, Miti Yayat Hidayat Zoraya, Intan