JASS (Journal of Accounting for Sustainable Society)
Vol 4 No 02 (2022): JASS Edisi Desember 2022

ANALISIS PENERAPAN MODAL INTELEKTUAL PADA BADAN USAHA MILIK DAERAH PT. SUBANG ENERGI ABADI

Sutanti, Kharisma (Unknown)
Juliawati, Nunung (Unknown)
Agnyoto, Panji (Unknown)
Meiyanti, Fajar (Unknown)



Article Info

Publish Date
14 Feb 2023

Abstract

This research aims to analyze the application of intellectual capital at BUMD. If BUMD had applied intellectual capital it would have had a better effect on the company/BUMD's performance so that its manufacturing purposes could be met. The research was intended to identify the application of intellectual capital on the BUMD PT. SEA. The method used by the researcher is a deep-seated interview with a qualitative approach, with data obtained from live interviews with the staff of BUMD PT. SEA. The results show that the application of intellectual capital and its components of human capital, capital, and relational capital at the top of the world bank was well implemented by the BUMD PT. SEA. The results of the interview revealed that the BUMD PPN had adopted the intellectual capital and its indictments, such as tacit knowledge, explicit knowledge, the training programs that the BUMD knowledge adopted, the corporate image, the organizational concept, and documentation that the BUMD adopted. Its relational customer capital and its indictments like a long-term contract, Customer satisfaction, customer profile, and contract renewal have already existed and have already been implemented by BUMD PT SEA.

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Journal Info

Abbrev

jass

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Diterbitkan oleh Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Sutaatmadja. Dengan tujuan: 1) Menjadi media publikasi yang terpercaya dalam penyebarluasan ilmu akuntansi. 2) Menjadi media dokumentasi pemikiran yang berbasis pada ilmu akuntansi. 3) Menjadi media yang akan menunjang pengembangan ...