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All Journal Jurnal Inovasi Akuntansi
I Putu Aditya Surya Darmawan
Universitas Mahasaraswati Denpasar
Economics, Econometrics & Finance

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Pengaruh Modal Intelektual pada Kinerja Lembaga Perkreditan Desa di Bali I Wayan Bagus Pande; I Putu Aditya Surya Darmawan; Ida Ayu Nyoman Yuliastuti; Ida Ayu Ratih Manuari; Daniel Raditya Tandio
Jurnal Inovasi Akuntansi (JIA) Vol. 2 No. 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v2i1.9250

Abstract

Village credit institutions (LPD) have very tight competition in getting customers. LPD has main competitors in the financial business, namely public banks, people's credit banks, cooperatives, Bumdesa which operates in the savings and loans sector, moneylenders and financial technology (fintech). This research aims to analyze the influence of non-financial resources, namely intellectual capital, on LPD performance in Bali. The research population was 1433 LPD with a sample of 100 LPD. The sampling method uses a stratified proportional random sampling technique. The data analysis technique uses multiple regression analysis. The research results show that structural capital, social capital and reputation capital have a positive effect on LPD performance in Bali.
Co-Authors Daniel Raditya Tandio I Wayan Bagus Pande Ida Ayu Nyoman Yuliastuti Ida Ayu Ratih Manuari