Jati: Jurnal Akuntansi Terapan Indonesia
JATI Vol 3, No 2: October 2020

Keterkaitan The Resources Based Theory dengan Intellectual Capital Disclosure, Implementasi Pada Website, dan Respon Manajemen Perguruan Tinggi

Hermawan, Sigit (Unknown)
Hariyanto, Wiwit (Unknown)
Sriyono, Sriyono (Unknown)
Fediyanto, Niko (Unknown)



Article Info

Publish Date
10 Nov 2020

Abstract

The purpose of this study is to describe the relationship between the resources based theory with intellectual capital disclosure (ICD), the implementation of ICD on the website and describe the response of the vice rector and heads of work units. This research method is descriptive qualitative which illustrates the application of ICD on four directorate and one study program. The conclusion of the research is the resource based theory is strongly related to ICD. Implementation of ICD on the directorate’s website has been carried out on the UMSIDA directoorate’s website. There are several items that already exist on the website and there are some that have just been implemented based on ICD. The response of all the vice rector and heads of work units supports the implementation of the ICD and that is what is needed at the UMSIDA website today. The implication of this research is that university management mus be able to develop and maintan its website to improve performance, media promotion, and image building.

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Journal Info

Abbrev

jati

Publisher

Subject

Economics, Econometrics & Finance

Description

Jati: Jurnal Akuntansi Terapan Indonesia focuses on the research and research review related to accounting that are conducted using case study approach. JATI focuses related on various themes, topics and aspects of accounting and ...