Bab 11 Intelectual Capital
Bab 11 Intelectual Capital
Untuk memenuhi syarat tugas harian mata kuliah Manajemen Inovasi dan
Pengembangan Organisasi
Dosen Pengampu : Dr. Retno Hidayati, MM
Disusun oleh :
Clodia Acnes (12010117410025)
Menurut skema ini perbedaan market value disebabkan oleh dua faktor yaitu faktor modal
dan faktor intellectual capital. Faktor intellectual capital dipengaruhi oleh structural
capital dan human capital. Structural capital terdiri dari process capital dan innovation
capital. Ulum (2008) berpendapat bahwa process capital merepresentasikan know – how
yang dimiliki oleh perusahaan. Sedangkan innovation capital merupakan sesuatu yang
menciptakan keberhasilan di masa depan (Ulum, 2008). Menurut Choong (2008),
Scandia Value Scheme lebih berfokus pada pengukuran non finansial. Pengukuran
finansial hanya terdapat pada pengukuran modal investasi. Model skema scandia
berusaha menjelaskan intellectual capital secara rinci dan terstruktur. Ada 5 hal yang
menjadi fokus dalam skema ini yaitu finansial, pelanggan, proses, manusia dan
pembaharuan serta pengembangan (Choong,2008).
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Bontis, W.C.C. Keow, S. Richardson. (2001). “Assessing knowledge assets: a review of
the models used to measure intellectual capital”. International Journal of
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Brooking, A. 1996. Intellectual Capital: Core Asset for Third Millennium Enterprise.
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relashionship between intellectual capital and firm’s market value and financial
performance. Journal of Intellectual Capital. Vol. 6 No. 2. pp. 159- 176.
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reporting models”. Journal of Intellectual Capital, vol. 9 Issue: 4. Pp 609-638.
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from www.ifac.org
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Journal of Intellectual Capital, 8(1), 96-123.
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terhadap Kinerja Perusahaan”. Semarang.
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Bankingsector” Journal of Intellectual Capital. Vol. 5 No. 3, pp. 92-115.
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reporting and management”. Journal of Intellectual Capital, Vol. 1 No. 2/3, pp.
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Publik Sektor Perbankan”. Thesis magister akuntansi Undip, unpublished.
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from the Information Technology Industry in Taiwan”, Journal of Intellectual
Capital, Vol. 6 No. 2 pp. 222-36.