Jurnal Ilmiah Akuntansi dan Bisnis
Vol 14 No 2 (2019)

Makna Pemeringkatan dan Peningkatan Kinerja Perguruan Tinggi Perspektif Intellectual Capital

Sigit Hermawan (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia)
Sriyono Sriyono (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia)
Wiwit Hariyanto (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia)
Niko Fediyanto (Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Sidoarjo, Indonesia)



Article Info

Publish Date
24 May 2019

Abstract

The purpose of this research is to analyze the meaning of ratings and formulate efforts to improve the performance and competitiveness of universities in the intellectual capital perspective. The interpretive qualitative research type was used. Data collection was carried out using in-depth interviews, focus group discussions, observations, and documentation. Data analysis was carried out throughout the four-stage research process involving data collection, data reduction, data display, and conclusion. The results of the study state that the meaning of ratings is related to performance, media promotion, and related to reputation or image building. Efforts to improve the performance and competitiveness of universities can be done by optimizing the role of human capital, structural capital, and relational capital both individually and integrated as intellectual capital. Another method that can be used is the comprehensive intellectual capital management or CICM method. Keywords: Ranking, performance, competitiveness, intellectual capital

Copyrights © 2019






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...