JUTRIANCE
Vol. 4 No. 1 (2026)

HARNESSING INTELLECTUAL CAPITAL FOR INNOVATION: TRENDS, THEORIES, AND FUTURE DIRECTIONS

Wahyudi, Tri (Unknown)
Arisondha , Edy (Unknown)
Supriadi , Adih (Unknown)
Solihat , Hana (Unknown)
Rhevalina Titiantono, Aliffa (Unknown)



Article Info

Publish Date
04 May 2026

Abstract

This study systematically reviews the role of intellectual capital (IC)—comprising human, structural, and relational capital—as a key driver of innovation. Using Scopus as the primary database and applying a Boolean search strategy, articles published between 2019–2024 were analyzed to identify prevailing trends, theoretical perspectives, and practical implications. Findings reveal that human capital fosters creativity and ideation, structural capital underpins the implementation of innovative solutions, and relational capital enables collaboration and knowledge sharing. The synergy among these components enhances organizational innovation capacity, though gaps remain in standardizing IC measurement frameworks and exploring dynamic interactions. The review highlights the strategic importance of managing IC by investing in employee development, robust knowledge systems, and collaborative networks. It also calls for further research into emerging IC trends and theoretical refinements, offering a comprehensive foundation for advancing the understanding and application of IC in driving sustainable innovation.

Copyrights © 2026






Journal Info

Abbrev

JUTRIANCE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Trial Balance (JUTRIANCE) adalah jurnal ilmiah yang diterbitkan oleh Ikatan Cendikiawan Muda Akuntansi (ICMA). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang akuntansi yang dapat memberikan kontribusi dalam pengembangan ...