Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Muhammadiyah Riau Accounting and Business Journal
Tasyahadul Fadlatil Laili
Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Malang, Jawa Timur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
National Intellectual Capital Disclosure of Emerging Country in Asia Tasyahadul Fadlatil Laili; Ihyaul Ulum; Dwi Irawan
Muhammadiyah Riau Accounting and Business Journal Vol 3 No 2 (2022): Muhammadiyah Riau Accounting and Business Journal: April - September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/mrabj.v3i2.3464

Abstract

Intangible assets in the form of intellectual capital have been proven to be one of the factors that influence a company’s success. Previously the concept of intellectual capital was used in the focus of the company's scope, meanwhile theorists argued that the concept of intellectual capital could be incorporated into the state called National Intellectual Capital (NIC). Therefore, the purpose of this paper is to describe the NIC disclosures of each developing country in Asia. The results show that most developing countries in Asia have already disclosed their NICs. Afghanistan is a country that has a low NIC value. This is also in accordance with the financial capital rating as measured by GDP. However, countries with high GDP, including Qatar, United Arab Emirates, and Brunei Darussalam, are countries whose NIC scores are not so high. This is because the country has tangible assets of natural resources in the form of oil.
Co-Authors Dwi Irawan Ihyaul Ulum