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All Journal Akuisisi : Jurnal Akuntansi ARIKA EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Akuntansi : Transparansi dan Akuntabilitas Soso-Q : Jurnal Manajemen Cita Ekonomika: Jurnal Ilmu Ekonomi AJAD : Jurnal Pengabdian kepada Masyarakat Media Bina Ilmiah Manis : Jurnal Manajemen dan Bisnis Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Akuntansi Kontemporer Jurnal Akuntansi
Senda Yunita Leatemia
Jurusan Akuntansi, Fakultas Ekonomi Dan Bisnis Universitas Pattimura, Universitas Pattimura Ambon
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Media Bina Ilmiah

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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN DENGAN KEUNGGULAN BERSAING SEBAGAI VARIABEL INTERVENING PADA UKM DI KOTA AMBON Senda Yunita Leatemia; Amelia Josefien Viotty Radianto; Franco Benony Limba; Theresia Febiengry Sitanala; Adonia Anita Batkunde
Media Bina Ilmiah Vol. 19 No. 3: Oktober 2024
Publisher : LPSDI Bina Patria

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Abstract

Small and Medium Enterprises (SMEs) are the most important pillars of the Indonesian economy. Based on data from the Ministry of Cooperatives and SMEs, SMEs contribute 61.07% to GDP or IDR 8,573.89 trillion. The contribution of SMEs to the Indonesian economy includes the ability to absorb 97% of the total existing workforce and can collect up to 60.4% of total investment. However, the high number of SMEs in Indonesia cannot be separated from the existing challenges. To overcome existing challenges, this research uses the approach used in measuring and assessing intangible assets, namely intellectual capital. The research problem raised in this study is whether intellectual capital is proven to influence the financial performance of SMEs in Ambon City with competitive advantage as an intervening variable. The aim of the research is to obtain test results from the intellectual capital variable directly on the financial performance of SMEs in Ambon City and indirectly on the financial performance of SMEs in Ambon City through competitive advantage as an intervening variable. The results and outcomes achieved in this research are that the intellectual capital variable influences the financial performance of SMEs, while competitive advantage cannot mediate the relationship between intellectual capital and the financial performance of SMEs in Ambon City.
Co-Authors Adonia Anita Batkunde Amelia Josefien Viotty Radianto Anakotta, Fanny Monica Angkotasan, Fadhil Fatih Fashalea Atarwaman, Rita J.D. Batkunde, Adonia Anita Ferry Hendro Basuki Franco Benony Limba Gainau, Paskanova Christi Kilay, Trisye Natalia Laitupa, Muhammad Fadila M. Rifkhi Fauzan S Nickita F. Febryanti Radianto, Amelia Josefien Viotty Sitanala, Theresia Febiengry Theresia Febiengry Sitanala Tirza Oktovianti Lenggono Usmany, Paul Yana Mustika Yudi Iskandar Ely