INTELLECTUAL CAPITAL PERSPEKTIF PENGAKUAN, PENGUKURAN DAN IMPLEMENTASI
| Main Author: | ., Warno |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal STIE Semarang
, 2013
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| Online Access: |
http://jurnal.stiesemarang.ac.id/index.php/JSS/article/view/12 http://jurnal.stiesemarang.ac.id/index.php/JSS/article/view/12/12 |
Daftar Isi:
- Intellectual capital is intangible corporate assets into an extremely valuable asset. Asincreasingly valuable intellectual capital as a company asset, providing a challenge for the accountants to be able to identify, measure and express it into the company's financial statements. This is due to traditional accounting systems that have failed to disclose assetsini.Secara general intellectual capital is divided into three main elements, namely: human capital that includes the knowledge and skills of employees, capital structure that includestechnology and information infrastructure that supports it, costomer capital by building good relationships with consumers. These elements will interact dynamically, as well as continuous and wide so that it will generate value for companiesIn terms of measurement, there are many concepts of intellectual capital measurementthat was developed by researchers today. But in general the methods developed can be groupedinto two groups, namely: the measurement of non-monetary (non financial) and the measurement of the monetary (financial). From the measurement models are developed each have advantages and disadvantages, so that according to the authors to choose which model is most appropriatefor use, an action that is not appropriate, because the measurement is simply a tool that can beapplied to the situation and condition of the company with the specification certain. While theintellectual capital reporting is done by making measurements of non-monetary and report it asa supplement in the company's annual report. Such supplements are known by the termintellectual capital statement.Already there are some countries that reported intellectual capital in annual reports, for example, reports on the company's intellectual capital between Denmark, Sweden and the AustralianKey Word : Intelectual Capital, Pengakuan, Pengukuran dan Implementasi