SELAYANG PANDANG MODAL INTELEKTUAL

Harsanti, Ponny SELAYANG PANDANG MODAL INTELEKTUAL. mawas. ISSN 0853-0335

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Abstrak

lntellectual capital is the whole of knowledge capital or intellectual capital which a company has. There are three elements of intellectual capital. They are human resources capital, structural or organizational capital and tustomer capital. The developing of intellectual capital in a company which has some advantages such as : to keep the exislence of the company, to increase profits, to give the contribution of information struclure to money market and manpower, also to increase the work of the company. Nowdayi, there isn't the standard of evaluation or measure of intellectual capitat. t'fre method that has been done is the equation of intellectual capital by using input in form of indexes which are in Skandia Navigator. Besides tne metnoO, there are other methods Holistic Value Approach method and VAIC method from Ante Public.The report of intellectual capital in financial statement isnt much done by companies and it is still done in part not on the whole.

Item Type: Article
Kata Kunci: intellectual capital ,human resources, organizational capital, str u ct u r al c a pit al, c u sto m e r c a pit alP enda h u lu a n
Subjects: Ilmu-ilmu Sosial > Industri. Pemanfaatan lahan. Perburuhan > Manajemen. Manajemen industri
Depositing User: Mr Firman Al Mubaroq
Date Deposited: 24 Jul 2014 02:30
Last Modified: 16 Aug 2014 07:24
URI: http://eprints.umk.ac.id/id/eprint/3127

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