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The Influence of Intellectual Capital and Environmental, Social, and Governance (ESG) Disclosure On Company Value Triana Meinarsih; Johny Aninam; Hadiansyah Ma’sum; Olivia Tahalele; Rohani Purnamasari Dima
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 4 No. 1 (2026)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v4i1.1725

Abstract

This study aims to empirically examine the influence of Intellectual Capital (IC) and Environmental, Social, and Governance (ESG) disclosure on company value within the context of the evolving global capital market in 2026. As traditional financial metrics increasingly fail to capture the full spectrum of corporate worth, non-financial drivers such as intangible assets and sustainability commitments have gained prominence. Using a quantitative approach and panel data analysis, this research investigates how efficient management of human, structural, and relational capital, combined with transparent ESG reporting, signals superior corporate quality to investors. The study utilizes the Value Added Intellectual Coefficient (VAIC™) model to measure IC and ESG scores based on global reporting standards. Preliminary findings suggest that both IC and ESG disclosure positively and significantly impact company value, as measured by Tobin’s Q. Furthermore, the abstract emphasizes that in a digital and socially conscious economy, the synergy between intellectual prowess and ethical governance serves as a critical determinant of long-term financial performance and market valuation.
Eksplorasi Strategi Inovatif Berbasis Kecerdasan Buatan (AI) Dalam Pengembangan Kinerja SDM Di Era Transformasi Digital : (Studi Kasus: Hotel Pelangi Kupang NTT) Rohani Purnamasari Dima; Heni M Sauw
Jurnal Teknologi dan Manajemen Industri Terapan Vol. 4 No. 3 (2025): Jurnal Teknologi dan Manajemen Industri Terapan
Publisher : Yayasan Inovasi Kemajuan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55826/jtmit.v4i3.1681

Abstract

Hadirnya transformasi digital telah mendorong perubahan besar dalam pengelolaan sumber daya manusia (SDM), di mana kecerdasan buatan (AI) menjadi strategi inovatif untuk meningkatkan efisiensi, efektivitas, dan pengambilan keputusan berbasis data. AI tidak hanya berperan dalam otomatisasi tugas administrasi, tetapi juga membantu organisasi menyusun strategi SDM terhadap kebutuhan masa depan. Penerapan teknologi ini mencakup manajemen kinerja yang lebih personal dan efisien, meskipun masih menghadapi tantangan seperti kesenjangan keterampilan digital, bias algoritma, serta isu privasi data. Di Indonesia, termasuk di wilayah seperti Kota Kupang, NTT, AI menjadi peluang penting untuk mengatasi keterbatasan infrastruktur dan meningkatkan daya saing tenaga kerja lokal. Temuan ini bertujuan untuk membantu pihak manajerial dalam pengembangan kinerja SDM, khususnya di Hotel Pelangi Kupang, dengan harapan dapat memberikan rekomendasi strategis dalam menghadapi era transformasi digital.
Integration of Human Resources Capabilities and Organizational Innovation to Improve the Competitive Performance of MSMEs in Makassar City Perwira, Iwan; Hernita; Jumiati Syam3; Sitti Mujahida Baharuddin; Rohani Purnamasari Dima
BJRM (Bongaya Journal of Research in Management) Vol. 9 No. 2 (2026): BJRM (Bongaya Journal of Research in Management)
Publisher : LPPM STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjrm.v9i2.960

Abstract

This study aims to analyse the impact of human resource capabilities and organisational innovation on the competitive performance of micro, small, and medium enterprises (MSMEs) in Makassar. MSMEs play a vital role in the national economy but face numerous challenges in enhancing their competitiveness amid technological changes and market dynamics. Therefore, strengthening the internal capacity of organisations is crucial for improving business performance. Employing a quantitative approach with an explanatory design, this research elucidates the relationship between human resource capabilities, organisational innovation, and competitive performance in MSMEs. Data were collected via a survey of 150 MSME operators selected through purposive sampling, ensuring that participants had been in operation for at least two years. The research instrument utilised a five-point Likert scale questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) via the SmartPLS software. Findings indicate that human resource capabilities positively influence both organisational innovation and competitive performance, while organisational innovation also contributes positively to enhancing competitive performance. These results underscore the importance of developing competencies and innovative capabilities as key factors in strengthening the competitiveness and sustainability of MSMEs. Keywords: HR Capabilities, Organisational Innovation, Competitive Performance, SMEs, Competitiveness.