Artikel Ilmiah : C1L010032 a.n. CHAIRANI TIAZ
| NIM | C1L010032 |
|---|---|
| Namamhs | CHAIRANI TIAZ |
| Judul Artikel | Intellectual Capital Analysis (Cases of Three Service Companies) |
| Abstrak (Bhs. Indonesia) | Intellectual capital is an intangible corporate assets that invaluable asset. As an invaluable asset for the corporate to survive and developt, this is a big challange for the Accountants that they must be able to identify, measure and disclose it into the company’s financial statements. Most of the Companies/Institutions accounting system in Indonesia failed to disclose this type of intangible asset. It is because lack of concern regarding the intelectual capital which perhaps they already have it within the company. In general, intellectual capital is divided into three main elements, namely: human capital which includes the knowledge and skills of employees, capital structure which includes information technology and infrastructure support, customer capital to build a good relationship with the consumer. These elements will interact dynamically, sustainable and integrated which in return generate the resistant to survive and additional benefit to the Company. Broadly speaking, this study found out that the companies that become the object of study have not implemented the concept of Intellectual Capital in their financial reporting. However, each component of the Intellectual capital in the form of human resources, customers, information technology and processes, and intellectual properties have been treated well by the companies where studied were taken. One of the constraints to implement Intellectual Capital is the lack of understanding in regard of the Intellectual Capital as an asset of a company. In addition, today's Intellectual Capital is a new issue that became a trend among businesses to attract the attention of the Accountants to disclose it in financial statements. Some companies in Indonesia have willingness to implement the Intellectual Capital into their financial statements, but the lack of standardization and regulation hold them away to do so. |
| Abtrak (Bhs. Inggris) | Intellectual capital is an intangible corporate assets that invaluable asset. As an invaluable asset for the corporate to survive and developt, this is a big challange for the Accountants that they must be able to identify, measure and disclose it into the company’s financial statements. Most of the Companies/Institutions accounting system in Indonesia failed to disclose this type of intangible asset. It is because lack of concern regarding the intelectual capital which perhaps they already have it within the company. In general, intellectual capital is divided into three main elements, namely: human capital which includes the knowledge and skills of employees, capital structure which includes information technology and infrastructure support, customer capital to build a good relationship with the consumer. These elements will interact dynamically, sustainable and integrated which in return generate the resistant to survive and additional benefit to the Company. Broadly speaking, this study found out that the companies that become the object of study have not implemented the concept of Intellectual Capital in their financial reporting. However, each component of the Intellectual capital in the form of human resources, customers, information technology and processes, and intellectual properties have been treated well by the companies where studied were taken. One of the constraints to implement Intellectual Capital is the lack of understanding in regard of the Intellectual Capital as an asset of a company. In addition, today's Intellectual Capital is a new issue that became a trend among businesses to attract the attention of the Accountants to disclose it in financial statements. Some companies in Indonesia have willingness to implement the Intellectual Capital into their financial statements, but the lack of standardization and regulation hold them away to do so. |
| Kata kunci | Intellectual Capital, Intangible Assets, Financial Statement, Knowledge. |
| Pembimbing 1 | Drs. Agung Praptapa MBA, Ak. |
| Pembimbing 2 | Christina Tri Setyorini SE, MSi, Ak. |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 20 |
| Tgl. Entri | 2014-05-22 07:48:55.963886 |