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Lilik Intan Herawati
Universitas Muhammadiyah Malang
Economics, Econometrics & Finance

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PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0 Lilik Intan Herawati; Ihyaul Ulum; Ahmad Juanda
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 4 No 1 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.701 KB) | DOI: 10.24034/j25485024.y2020.v4.i1.4428

Abstract

The purpose of this research is to identify and provide a high level description of intellectual capital disclosure of vocational colleges in Indonesia based on the Accreditation Instrument of Study Program (IAPS) 4.0. Six ways numerical coding system of content analysis was used to analyze the data. The results indicate that IC disclosure patterns chosen by vovational colleges in Indonesia are mostly in the form of pictures / graphics and narratives. However, the number of undisclosed IC items was very dominant (47.4%).
Co-Authors Ahmad Juanda Ihyaul Ulum