Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Agribisnis
Ayub Rasidy
Riau University
Agriculture, Biological Sciences & Forestry

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

Found 1 Documents
Search

 1 
IS INTELLECTUAL CAPITAL ENHANCING THE FINANCIAL PERFORMANCE OF BUM DESA? CASE STUDY IN TAMBANG SUB-DISTRICT, KAMPAR DISTRICT, RIAU PROVINCE Ayub Rasidy
Jurnal Agribisnis Vol. 22 No. 2 (2020): Jurnal Agribisnis
Publisher : UNIVERSITAS LANCANG KUNING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (200.163 KB) | DOI: 10.31849/agr.v22i2.4101

Abstract

Intellectual capital is an intangible asset that consist of knowledge and networks that can improving the economic value of business. BUM Desa is a village owned enterprise was hopefully to become a pillar of village economic development in Indonesia after issued UU No. 6/2014. This study aims to identified and measure the intellectual capital and analyze the relationship of intellectual capital on financial performance of BUM Desa. Research was done by case study in Tambang Sub-district, Riau Province. Intellectual capital was measured by the Likert and financial performance of BUM Desa was measured in profitability and cost reduction. Descriptive analysis was used to determine the relationship between intellectual capital and financial performance. The results showed that the intellectual capital of BUM Desa was forming by the structural capital, the relationship capital and the human capital respectively. BUM Desa has the ability to generate profits from assets better than the equity and BUM Desa has the ability to minimized costs to generate profits. BUM Desa that have higher intellectual capital have better finances. In the future, empowering of BUM Desa needs to be considered the capital intellectual development.
Co-Authors