Search

Qualitative research with an ethnographic approach is used to reveal the overall condition of the social facts of the Minangkabau indigenous people. In line with the global issue of sustainability in the Sustainable Development Goals program where the mandate is to preserve the Culture of Indigenous Peoples and Indigenous Peoples of an area, this research becomes important when changes have impacted shifting indigenous cultural values in indigenous peoples. The construction of indigenous knowledge and Minangkabau cultural values has been used and developed for a long time in the social structure of their society. Minangkabau custom contains values and knowledge, something that is original and inherent as a worldview and outlook on life. Minangkabau's original cultural values and knowledge are inherited and become clothing in the daily order of indigenous peoples. The concept of Surau and Silek became the starting point for the development of science. It became the center for studying an in-depth understanding of the natural surroundings which has inherited the wisdom, reason and local wisdom of the Minangkabau people. Minangkabau indigenous cultural values and knowledge have become social and intellectual capital in developing and strengthening human resources. [ABSTRACT FROM AUTHOR]

This study aims to examine the relationship between intellectual capital and value creation in Small and Medium Enterprises (SMEs) companies by exploring the role of innovation orientation and innovation finance capital as mediator variables. This is important to do because in this era of globalization, intellectual capital (IC) is a crucial aspect that must be owned by companies. This is because the existence of IC can improve company performance and be able to compete in an increasingly competitive industry. The sample consisted of 137 participants obtained through a survey study using a path analysis regression model with IMB SPSS to test the research hypothesis. Empirical results show that intellectual capital and innovation have a significant and positive effect on SME value creation. This research enlightens SMEs and the domain of government principles on SME operations and systems. Government and organizational leaders need to improve control and promote close relationships among SMEs. This research can be a reference regarding the influence relationship between intellectual capital and value creation in SMEs. Value creation for SMEs is important to study so that management has input for improving performance, both in terms of products, services, and financial management. [ABSTRACT FROM AUTHOR]

Intellectual capital (IC) is an intangible asset that is based on knowledge, information & innovation. It functions to improve firm performance and competitive advantage, and VAIC is a method used to measure IC performance. Therefore, this study aimed to determine the impact of IC performance on Profitability (ROA & ROE), using firm size and CAR as pseudo-moderating variables. The sample consisted of 24 conventional BPD-SI, and the data were collated from publication reports for the 2015-2021 period, with SEM-PLS used as a data analysis tool. The results showed that VAIC has a significant effect on profitability, although firm size cannot moderate the impact of VAIC on profitability. As an independent variable, firm size has a significant negative effect on profitability. Significantly and negatively, CAR can moderate the effect of VAIC on profitability, although as an independent variable, CAR has no significant effect on profitability. [ABSTRACT FROM AUTHOR]

In the business world, innovation phases and activities require employee actions in the form of targeted work behavior for the development of new useful objects, because innovation correlates with the involvement of individual factors. Improving a company's performance is crucial if it is to remain competitive and exist over the long term, and this includes the role of intellectual capital. The purpose of this study is to provide an explanation of the connection between intellectual capital, innovative at work, and organization performance. Qualitative research methods were used for this investigation. Listening for and capturing pertinent information is one method of data collection used in preparation for analysis steps such data reduction, data display, and conclusion drawing. This research shows that by synchronizing their intellectual capital and innovative work behavior, firms may achieve the high levels of performance they require. Any sort of intellectual capital that can be used as new business ideas has the potential to boost that company's bottom line. In order to obtain an edge in the market, it is essential to properly manage your intellectual capital. It is hoped that the findings of this study will serve as a point of departure for future studies that contribute to the growth and improvement of scientific knowledge. [ABSTRACT FROM AUTHOR]

In the era of the knowledge economy, when information is power, Intellectual Capital Disclosure (ICD) is crucial in giving details about a company's intellectual assets. This research aims to obtain empirical evidence of how Board commissioners influence ICD and how ownership concentration is moderate to board commissioners and ICD. The total sample in this research is 41 banks listed on Indonesian Stock Exchange, and data from annual reports were collected and analyzed from 2017 to 2020. This study uses panel data to integrate concepts, theories, and data on research variables to investigate ordinary least squares, random effects, and fixed effects with Stata software. Principals can use panel data-based research with testing to choose agents to run the business. Analyzing panel data is one way to test research with more accurate results. This research shows that board commissioner size and board commissioner independence have a positive impact on ICD. Then, Ownership concentration does not have a moderating relationship between the board commissioner and ICD. However, the ownership concentration has a moderate negative relationship between the board commissioner's independence and ICD. [ABSTRACT FROM AUTHOR]

This study examines financial performance (profitability, efficiency) and sustainable green intellectual capital having a significant positive effect on sustainable competitive advantage. The sample is 165 firm-year observations of the Indonesian energy and mining sector from 2016 to 2020. The sample writer used in this study is purposive sampling, and the analysis uses panel data with review 10. The results show that financial performance profitability has a negative impact, efficiency performance has a significant positive effect, and unique, sustainable green intangible assets do not affect sustainable competitive advantage using sustainable differentiation advantage. This study is limited to secondary data published by companies in the energy and mining sectors related to the disclosure of ownership of unique green intangible assets. Profitability and efficiency are the sources of sustainable competitive advantage (sustainable differentiation product advantage). This study uses sustainable competitive advantage by measuring sustainable differentiation as the dependent variable and ownership of unique intangible assets derived from green intellectual capital with contingency theory. [ABSTRACT FROM AUTHOR]

Sustainable competitive advantage has always been a fascinating discussion in many updated literature, given its significant role in organizational sustainability. However, although previous studies found that intellectual capital and business performance are among the prominent predictors of sustainable competitive advantage, literature that provides insights into the relationship between the concepts still needs to catch up. Consequently, this study aims to examine how sustainable competitive advantage and business performance are affected by intellectual capital. Besides, the present study attempt to strengthen the grasp of the path and condition for enhancing sustainable competitive advantage by investigating the mediating role of business performance and moderating strategic flexibility. The data was collected from the questionnaire filled by 414 respondents from 69 SMEs in Indonesia that were examined using Structural Equation Modelling. The findings showed that intellectual capital significantly affected financial and non-financial performance and sustainable competitive advantage. In addition, non-financial performance has a role in mediating intellectual capital and sustainable competitive advantage; meanwhile, strategic flexibility has a role in moderating non-financial performance and sustainable competitive advantage. The study's implications are then elaborated further in the paper. [ABSTRACT FROM AUTHOR]

Research on the factors influencing a company's value creation has been widely studied with various methods and objects. However, different findings and conclusions were obtained from the diverse existing literature. Therefore, this study aims to analyze the factors that influence public companies' value creation from public companies' value creation from the resource-based view theory perspective. The object of this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange for the period 2015 to 2020. The data for this research are taken from the company's annual and annual financial reports, the closing price of common stock, and the interest rate on deposits for a year at Bank Indonesia. The results of data collection obtained 156 company reports for analysis. The data were processed using Microsoft Excel 2016 and the IBM SPSS Statistic 25 program. The findings and conclusions of this study are that variables of financial capital and intellectual capital influence the creation of firm value. [ABSTRACT FROM AUTHOR]

Compared to other intellectual capital measurement methods, VAIC (Value-Added Intellectual Coefficient) is the most preferred one by scholars in carrying out their research. Its popularity can be proven by numbers of research published that use VAIC in the international reputable journals. Despite its popularity, critics have also been addressed by some researchers regarding the inconsistency and unclear conceptual issue inherent in VAIC formulation. The objective of the article is exploring the use of VAIC in research and publication to find the paths for the future research avenue. To achieve the objective, this research will apply bibliometric analysis on 130 research and publications of VAIC for period 2016-2020 in Scopus database. Further analysis will be done by reading the abstract, conclusion and/or introduction of the 50 most-cited articles to get more insight on the topic. The result shows that there are interesting opportunities for VAIC research ahead, especially in modifying VAIC model by including other factors such as innovation and relational capital. Relationship of VAIC research with corporate governance and sustainability issues, especially in green economy era are also other research area that can be explored in the future. The originality of this paper is the use of bibliometric analysis on VAIC publications as a main issue. [ABSTRACT FROM AUTHOR]

Creative industry or what is often called the creative economy is an economic activity that includes industrial activities by empowering human creative power as an asset to add economic value. The increasing number of culinary SMEs from year to year indicates that culinary SMEs are actually very potential, but the existence of this business phenomenon shows that there is an inability in market competition to meet the needs of buyers who are increasingly different. This study aims to examine the effect of green intellectual capital on excellence. competition and its impact on performance. This study took a sample of culinary SMEs in the city of Denpasar. Determination of the sample using proportional stratified random sampling. The number of samples is determined by the Slovin formula with an error of 5% so that a sample of 384 SMEs is obtained. The analytical technique used is PLS to test the effect. The results show that green intellectual capital that adopts three elements, namely green human capital, green structural capital, and green relational capital able to increase the competitiveness of SMEs. The three elements of green intellectual capital that synergize and can be maximized by MSMEs can improve performance. The higher the competitiveness of SMEs, of course, will have an impact on the higher the company's opportunities to earn profits and improve its performance. [ABSTRACT FROM AUTHOR]

The aim of this study is to determine the influence of gender diversity on the board of directors exert on corporate intellectual capital disclosure. This study uses financial companies listed on the Indonesia Stock Exchange in 2015 - 2018. Purposeful sampling was used in the sampling process. Supplementary data was obtained from the company's annual report that was got from the Indonesia Stock Exchange. Panel data regression analysis was used as the research method. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behavior. This study contributes to the management accounting literature and upper echelon theory. The findings would be useful to Indonesian practitioners, especially those in management positions in financial companies and financial institutions. [ABSTRACT FROM AUTHOR]

Since the Covid-19 pandemic, the business organizations' performance has experienced great shocks, including Indonesian banking. This study aimed to investigate Indonesia’s banking organizations' performance based on intellectual capital (IC), corporate governance (CG), and enterprise risk management (ERM) with competitive advantage (CA) mediation. It intended to develop a new model that could theoretically contribute to scientific civilization with practical implications for business, particularly the banking industry. Secondary data used was obtained from the Indonesia Stock Exchange (IDX). The sample comprised 185 observations consisting of 37 banks selected through purposive sampling, with the criteria of submitting annual report data for five consecutive years of observation (2016-2020). Data were analyzed using partial least squares structural equation modeling (PLS-SEM). The results showed that IC, CG, and ERM do not directly affect OP. However, IC and CG significantly affect CA, which significantly influences OP. CA indirectly mediates the effect of IC and CG on organizational performance (OP). These results confirmed a new model regarding the effect of IC and CG on OP mediated by CA. Therefore, the bank’s OP could improve through IC and CG supported by CA. In line with this, the Indonesian banking sector should simultaneously improve IC, CG, and CA through strategic policies and approaches. The new model developed in this study could be adopted by taking the different fields and samples, other indicators, and using different analytical tools such as Lisrel. [ABSTRACT FROM AUTHOR]

The purpose of this study is to determine how corporate social responsibility and intellectual capital affect the performance of both public and private capital State-Owned Enterprises. A quantitative technique was used for this study. Purposive sampling was used to select a sample of 60 State-Owned Enterprises organizations that were indexed on the IDX between 2015 and 2019. In the meantime, research testing is carried out with the use of a structural equation model (SEM) analysis tool. According to the findings, corporate social responsibility has a negative and significant impact on firm performance in State-Owned Enterprises, whereas intellectual capital has a positive and large impact. SOEs are expected to pay attention to commercial interests, corporate social responsibility, and company performance in order to generate additional value and intellectual capital that must be owned in order to improve the company's quality for the community, according to the statement. [ABSTRACT FROM AUTHOR]

This study aimed to examine Islamic banks' social performance by considering the effect of Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) aspects which are SSB educational background and SSB gender diversity. This study employed longitudinal sample of Islamic banks in South-east Asia region with a sample of 32 Islamic banks during the period 2005-2020. To test the research hypotheses, panel data regression model analysis was applied. The findings revealed that intellectual capital has a positive impact on the social performance of Islamic banks, demonstrating that greater utilization of intellectual capital leads to improved social performance. Gender diversity among SSBs also has a positive impact on social performance, according to the findings. It can be concluded that the presence of woman in Supervisory Boards could give more broad perspectives in decision-making so that social performance conducted by Islamic banks will lead to an improvement in the activity's contribution. Meanwhile, Contrary to popular belief, PhD-qualified members with research and analytical skills appear to bring no value to social performance. The control variable of bank size doesn't have effect on Islamic banks' social performance. Overall, this research contributes to a better understanding of the impact of IC and SSB governance in improving Islamic banks' social performance functions. [ABSTRACT FROM AUTHOR]

This study aims to analyze the effect of the value chain as a mediating on the relationship between intellectual capital and environmental uncertainty on firm performance. Most studies have not included the mediating effect of the value chain in the relationship between intellectual capital and environmental uncertainty to led firm performance. Data were collected from 207 respondents on non-financial state-owned enterprises in Indonesia, using an online survey. Structural Equation Modeling (SEM) was used for analysis and hypothesis testing. The results showed a significant and direct relationship between intellectual capital on firm performance and also environmental uncertainty on firm performance. Value Chain mediated the intellectual capital and environmental uncertainty, and therefore, the value chain has a positive effect on firm performance. Furthermore, the result indicates that the value chain mediates the effects of intellectual capital and performance uncertainty on firm performance. The research findings suggest that the value chain can be used and is an essential tool for companies to improve their performance. [ABSTRACT FROM AUTHOR]

The paper addresses the issue of the strategic management and focuses on the tool called strategic planning as an important factor of competitiveness. Strategic planning is a process in which the analysis of the overall situation and future possibilities leads to the formulation of the intentions, means and objectives of the enterprise and, in some cases, to the overall increase in its competitiveness. To explore this tool, we chose companies operating in the tourism industry in Slovakia. The aim of the paper is to map the current situation of the use of strategic planning in tourism enterprises in order to investigate the context that influences the use of this tool. The aim of the research was to establish hypotheses which would be verified by statistical methods. To investigate the dependencies between the variables we chose the Chi-square test of independence and the method of proportion of the given phenomenon in the population to verify the use of strategic planning in companies. The hypotheses were determined on the basis of the literature research and the research carried out so far by experts in the field. The main finding of our research is the fact that strategic planning is used by less than a quarter of Slovak enterprises operating in tourism. By statistical verification, we found that the ownership structure have significant impact on the use of strategic planning. [ABSTRACT FROM AUTHOR]

The activation of innovation processes at the enterprises largely depends on its ability to develop intellectual potential. It is the intellectual capital that determines the strategic position of enterprises in the market in current conditions. The article summarizes the theoretical approaches to defining the essence of intellectual capital. The peculiarities of its composition, accounting, and reporting are also studied. The central part of the article is developing methods for analyzing intellectual capital and determining the logic of its impact on innovation processes. Among other things, the influence of intellectual capital on the performance of leading companies in innovation has been studied; the main stages of development of the strategy of intellectual capital development are substantiated. [ABSTRACT FROM AUTHOR]

This study aims to test the effects of intellectual capital on the financial performance of Indonesian banks. We measure intellectual capital with the Modified Value Added Capital (MVAIC) as a further development of the VAICTM model. Further, we use the CAMEL ratios as the proxies of banks' financial performance. Our sample is 34 Indonesian banks that are listed at the Indonesian Stock Exchange with the observation period of five years. Using the panel data regression, this study reveals that intellectual capital affects banks' financial performance (capital, asset quality, management, and earnings), but not for liquidity performance. [ABSTRACT FROM AUTHOR]

The purpose of this research is to formulate a study of the influence of intellectual capital on Business Performance and Competitive Advantage of the pharmaceutical industry in East Java. The research method used a quantitative approach, and using the techniques of data collection by survey method with the distribution of questionnaires, in depth interviews, documentation and observation. These results indicate that the hypothesis is accepted and supported by the evidence of empirical data are human capital affects on structural capital, relational capital, and competitive advantage. Structural capital affects on relational capital and competitive advantage. Relational capital affects on business performance and business performance affects on competitive advantage. Meanwhile the other result form this research are human capital not affects on business performance and structural capital not affects on business performance. [ABSTRACT FROM AUTHOR]

This study aims to analyze and provide empirical evidence of the effect of intellectual capital on the financial performance using brand value as an intervening variable. The hypothesis is (1) Intellectual Capital a significant effect on the financial performance, (2) Intellectual Capital has a significant effect on brand value, (3) Brand Value significantly influences the company's financial performance, and (4) Intellectual Capital significantly influences the financial performance with the brand value as an intervening variable. The population in this study is a company that includes the Top 100 Most Valuable Brand from Swa Magazine. This study used method purposive sampling and obtained a sample of 76 companies with the observation period from the year 2014 to 2016. This study used secondary data companies listed in Indonesia Stock Exchange. The data analysis technique used was path analysis. Analysis of the data in this study using 3.0 SmartPLS program. Results showed that intellectual capital has a significant positive effect on financial performance. Intellectual capital has no significant positive effect on the brand value. Brand value is also positive and not significant to the financial performance. Intellectual capital positively affects financial performance through brand value, but the impact is not significant. Brand value as an intervening variable in this study was a partial mediating variable. [ABSTRACT FROM AUTHOR]

In this paper i tried to illustrate how the reputational capital valuation model works. The key concept of this model is goodwill. For this reason, the article is an exhibition of the main theoretical and methodological dimensions associated with this concept. I will try to fundamentez a reputation assessment model based on key competences derived from the business model. The evaluation consists in calculating an index of reputational capital. The usefulness of this instrument would, in my opinion, be given by the possibilities it opens with regard to the analysis of the structure of reputationale accumulation, the sources of reputation capital, the establishment of the overall value of the firm and the feasibility testing Of the company's strategy. [ABSTRACT FROM AUTHOR]

In this article we intend to reflect the access to information and communications technology (ICT) and the improve of digital skills on various age groups, educational training and preparation of those factors that trainees automatically lead to a computer culture. A real development of the digital economy requires changes in the statistical system by studying the methodology for measuring the digital economy presenting in the article certain priorities of the OECD methodology. The main challenges we face are at the micro, sectoral and global social level. The digital economy is knowledge-based, therefore measurements of the production, distribution and use of intellectual capital are necessary. [ABSTRACT FROM AUTHOR]

Nowadays, the increase in rivalry and enhancement of the qualities of products have encountered organizations with severe challenges. Corporate entrepreneurship is one of the most significant factors affecting the success and growth of organizations. Intellectual capital, on the other hand, has been considered as one of the key elements for corporate entrepreneurship. Therefore, this study was conducted to answer the following research question: how intellectual capital components affect corporate entrepreneurship. In other words, the main aim of this study is to investigate the impact of intellectual capital components (which are employees' competence, innovation capital, process capital, internal structure, social capital and external structure) on the corporate entrepreneurship. In terms of purpose, this study have been classified as applied research, while, in terms of data collection and data analysis, it is a descriptivecorrelation research. A questionnaire was administered to collect data; and multiple regression analysis using SPSS 19.0 utilized for data analysis and hypotheses testing. The results show that intellectual capital components have a positive significant effect on the corporate entrepreneurship. It was also clarified that 31% (R2=0.31) of the dependent variable's (corporate entrepreneurship) changes can be explained by the independent variables (intellectual capital components). [ABSTRACT FROM AUTHOR]

Knowledge is the key resource of the New Economy and the network represents the main way of access to knowledge. In this hypostasis, the network constitutes a prolific source of emergent properties and self-organisation. The capital of knowledge networks depends on their structural variety. In society and economy, the networks of type „small world” and „free scale” are the most common. The dissemination of knowledge in networks is the result of functioning of some positive feedback, so that the increasing process is exponential. [ABSTRACT FROM AUTHOR]

A theoretical debate on the productive character of activities from the field of education is intensely exciting and, at the same time, extremely justifiable. It is well known that until almost two and a half decades ago, within the states with a command based economy, according to the specific conceptual-methodological system, labor from the field of education and the activity underwent within this field, but not only, were considered unproductive and were included within the unproductive sphere, with significant effects, direct and indirect, towards the people that were set inside that area, especially from a payment point of view, of other rights, of the social status. There is, however, a certain concept regarding the productive or unproductive character of labor. It was considered productive only the labor which produced new value, national income, meaning an addendum of value over its own worth, and, according to this perception, this condition was met only by labor from the activities of material production. The social-political and economical changes from those states were accompanied by the abandonment of many paradigms which were considered taboo, among which that which divided labor into productive and unproductive, and by the adopting of new concepts. Currently, it is thought that all the activities which create utilities are productive, in the sense that they add worth. The Phrase "newly created value" has been replaced by the phrase "added worth". The useful character of labor from the field of education cannot be questioned. There are many arguments which lead us to the conclusion that, according to the actual paradigm, the educational activity is productive, maybe one of the most productive ones at the present time. [ABSTRACT FROM AUTHOR]

Intellectual capital has become, in the XXI century, an important part of corporate strategies, regardless of the field. Its components must be identified and exploited to their full potential for the entity to benefit from maximum future benefits embodied in them. In addition, companies must understand that employees, in the knowledge economy, are easily identifiable as human capital and that there are extremely varied ways to motivate them, either on a financial line or by social attitudes. Also, the leadership should consider a permanent management of the relationship with partners, leading to an improved image of the company in the environment in which they operate. This article aims to present concepts which define connections between the intellectual capital and the management perspective and to identify a set of indicators enabling management reports to detail the concepts identified. [ABSTRACT FROM AUTHOR]

The alarming situation caused by poor absorption rate of EU funds, 3.7% according to the official declaration of the new invested minister, determines to find real and effective tools for overcome this situation. Knowledge Management brings a redoubtable methodology approached in this paper in three steps: knowledge sharing and creation of Learning Organization, knowledge creation and SECI model and, then, appropriate knowledge place and designing ERASMUS Programme for professionals involved in European Funds absorption. The results of this approach are reflected by increasing the quality of specific activities, better understanding of the intended use of funds - the impacts of these, facilitate exchange of expertise and create a homogeneous community of specialists in Europe. The conclusion is that simple quantitative approach to work - number of applications, files, contracts signed, the absorption rate -- had shifted the emphasis from the core mechanisms of cohesion policy, in particular, convergence, to monitoring and evaluation techniques. Convergence should be reinstated as the primary objective of accessing European funds. [ABSTRACT FROM AUTHOR]

Understanding the manner value is created is of interest for any organisation. Some of the ways of creating value refer to human resources, intellectual capital, information, goodwill, etc., that may lead to the sustainable development of a company and implicitly to creation of value. In this light, the brand occupies a very important place in the process of value creation, as a significant part of goodwill, representing as well, the land of convergence between two fields - marketing and accounting. In this context, this study intends to highlight the importance of creating and increasing brand value as an important component of goodwill and to present the main methods for measurement of brand value and the good practice in order to support the companies in their desire to achieve higher value and profits. [ABSTRACT FROM AUTHOR]

Digital economy a part of the global economy is based on knowledge as a resource , intellectual capital and intangible assets .The challenges for the accountant are to identify, measure and value these assets. [ABSTRACT FROM AUTHOR]

Because of the rapid growth of the global economy during the last three decades, intellectual capital has become the engine of business sustenability. The main difference between the companies that operate in the new economy and the ones that operate in the old one is that if "in the past value was given by the industrial area, in the future vas is driven from applying knowledge". Developing technology is a logical product of intellectual capital. [ABSTRACT FROM AUTHOR]

Copyright of Quality - Access to Success is the property of Romanian Society for Quality Assurance (SRAC) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Quality - Access to Success is the property of Romanian Society for Quality Assurance (SRAC) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)