Wicaksono, Ulung Dzaky (2022) Pengukuran Dan Analisis Kinerja Intellectual Capital PT. X Menggunakan Metode Value Added Intellectual Coefficient (VAIC) Untuk Membentuk Intellectual Capital Management (ICM). Other thesis, Institut Teknologi Sepuluh Nopember.
![[thumbnail of 02411840000048-Undergraduate_Thesis.pdf]](http://repository.its.ac.id/style/images/fileicons/text.png) |
Text
02411840000048-Undergraduate_Thesis.pdf Restricted to Repository staff only Download (1MB) | Request a copy |
Abstract
Memasuki era kemajuan teknologi informasi sekarang ini, moderenisasi di dunia bisnis menghadirkan perkembangan yang sangat signifikan. Terlihat dengan adanya perubahan paradigma yang telah berubah, ditandai dari mulai fase agricultural-based economy, industrial – based economy, menuju kepada knowledge-based economy. knowledge-based economy adalah sistem ekonomi yang didasarkan pada produksi, konsumsi, serta penyebaran pengetahuan berdasar modal intelektual (intellectual capital). Guna meningkatkan keunggulan dan daya saing, perusahaan tidak hanya berfokus untuk meningkatkan tangible asset saja namun juga perlu berfokus kepada intangible asset yang dimiliki perusahaan. Intellectual capital dalam hal ini sebagai representasi dari intangible asset memerlukan pengelolaan yang baik untuk meningkatkan kinerja perusahaan dalam mengakselerasi pengetahuan dan kemampuan perusahaan. Dalam hal ini PT. X sebagai perusahaan yang berada pada era modern perlu mengukur dan mengelola intellectual capital yang dimiliki agar mencapai visi utama yakni menjadi perusahaan pilihan utama bagi masyarakat. Pengelolaan ini memerlukan proses intellectual capital management sebagai cabang ilmu yang bertujuan mengembangkan dan mengukur seluruh proses bisnis yang berkaitan dengan intangible asset perusahaan. Pengukuran kinerja intellectual capital menggunakan metode Value Added Intellectual Coefficient (VAIC). Penelitian diawali dengan menghitung elemen dasar dan elemen efisiensi pada metode VAIC berdasarkan data laporan keuangan PT. X tahun 2016 hingga tahun 2020 dan dilanjutkan dengan melakukan analisis hasil pengukuran kinerja intellectual capital serta memberikan evaluasi rekomendasi hingga strategi yang dapat diberikan pada PT. X. Dari hasil perhitungan dan analisis, ditunjukkan bahwa kinerja intellectual capital PT. X selama lima tahun masuk kedalam kategori top performance pada tahun 2016, 2017, dan 2019 serta kategori good performance pada tahun 2018 dan 2020. Terdapat tiga rekomendasi yang diberikan kepada PT. X untuk bisa mengoptimalkan dan meningkatkan kinerja intellectual capital perusahaan yakni efektifitas dan efisiensi human capital dan beban pengeluaran, pengoptimalan investasi perusahaan kedalam perencanaan dan implementasi strategi intellectual capital (human capital, structural capital, dan relational capital), dan pengoptimalan alokasi tangible asset (physical capital) sebagai penunjang peningkatan intangible asset (intellectual capital) perusahaa
============================================================================================================================
Entering the current era of information technology advancement, modernization in the business world presents a very significant development. It can be seen from the paradigm shift that has changed, marked from the agriculturalbased economy, industrial-based economy, to the knowledge-based economy. knowledge-based economy is an economic system based on the production, consumption, and dissemination of knowledge based on intellectual capital. To increase excellence and competitiveness, companies do not only focus on increasing tangible assets but also need to focus on intangible assets owned by the company. Intellectual capital in this case as a representation of intangible assets requires good management to improve company performance in accelerating company knowledge and capabilities. In this case PT. X as a company in the modern era needs to measure and manage its intellectual capital in order to achieve its main vision, which is to become the company of choice for the community. This management requires the process of intellectual capital management as a branch of science that aims to develop and measure all business processes related to the company's intangible assets. The measurement of intellectual capital performance uses the Value-Added Intellectual Coefficient (VAIC) method. The study begins by calculating the basic elements and elements of efficiency in the VAIC method based on ata from the financial statements of PT. X from 2016 to 2020 and continued by analyzing the results of measuring intellectual capital performance and providing evaluation of recommendations to strategies that can be given to PT. X. From the results of calculations and analysis, it is shown that the intellectual capital performance of PT. X for five years was included in the top performance category in 2016, 2017, and 2019 as well as the good performance category in 2018 and 2020. There are three recommendations given to PT. X to be able to optimize and improve the performance of the company's intellectual capital, namely the efficiency and efficiency of human resources and effective spending, optimize the company's investment in planning and implementing intellectual capital strategies (human capital, structural capital, and relational capital), and optimizing the allocation of tangible assets (physical capital) as a support for ncreasing the company's intangible assets (intellectual capital).
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | (Intellectual Capital, Intellectual Capital Management, Knowledge- Based Economy, Tangible Asset dan Intangible Asset, Value Added Intellectual Coefficient), (Intellectual Capital, Intellectual Capital Management, Knowledge- Based Economy, Tangible Asset and Intangible Asset, Value Added Intellectual Coefficient) |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD56.25 Industrial efficiency--Measurement. Industrial productivity--Measurement. |
| Divisions: | Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Mr. Marsudiyana - |
| Date Deposited: | 09 Feb 2026 03:59 |
| Last Modified: | 09 Feb 2026 03:59 |
| URI: | http://repository.its.ac.id/id/eprint/132280 |
Actions (login required)
 |
View Item |