Sunariyanto, Heri Chris (2020) PENGUKURAN DAN ANALISIS KINERJA INTELLECTUAL CAPITAL PT. X MENGGUNAKAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC). Other thesis, Institut Teknologi Sepuluh Nopember.
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Abstract
Memasuki era knowledge-based economy (KBE) dimana keunggulan
kompetitif suatu perusahaan tidak hanya diukur dari bagaimana perusahaan
mampu meningkatkan tangible asset saja tapi juga diukur dari bagaimana
perusahaan mampu meningkatkan serta mengelola pengetahuan yang dimiliki
oleh perusahaan yaitu intellectual capital. Intellectual capital merupakan ilmu
bagaimana mengembangkan dan mengelola seluruh proses bisnis yang berikaitan
dengan intangible asset perusahaan. PT. X sebagai perusahaan yang berjalan di
era KBE perlu mengukur dan mengelola intellectual capital yang dimiliki agar
dapat memiliki modal keunggulan kompetitif di era KBE serta mencapai world
class company sesuai dengan visi PT.X. Tujuan dari penelitian tugas akhir adalah
melakukan pengukuran dan analisis kinerja intellectual capital di PT.X.
Pengukuran kinerja intellectual capital dilakukan dengan menggunakan
metode Value Added Intellectual Coefficient (VAIC). Penelitian diawali dengan
menghitung setiap komponen dasar dan komponen efisiensi pada metode VAIC
lalu dilanjutkan dengan melakukan analisis terkait hasil pengukuran kinerja
intellectual capital serta rekomendasi yang dapat diberikan pada PT. X.
Berdasarkan hasil perhitungan dengan menggunakan metode VAIC, didapatkan
kinerja intellectual capital pada PT. X dalam lima tahun masuk dalam kategori
top performance pada tahun 2015, 2016 dan 2018 serta kategori good
performance pada tahun 2017 dan 2019. Terdapat dua rekomendasi yang
diberikan pada tugas akhir yaitu peningkatan efisiensi penggunaan human capital
dan value added serta memprioritaskan nilai human capital dan value added kedepannya agar kinerja
intellectual capital PT. X tetap baik.
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Entering the era of knowledge-based economy (KBE) where a company’s
competitive advantage is not only measured by how the company can increase
tangible assets, but also measured by how the company can increase and manage
the knowledge where the knowledge in company known as intellectual capital.
Intellectual capital is the knowledge about how to develop and manage all
business processes associated with company’s intangible assets. PT. X as a
company which operate in the KBE era needs to measure and manage intellectual
capital in order to have competitive advantages in the KBE era and achieve world
class company in accordance with the vision of PT. X. These problem is the
backgorund of the final project. The purpose of this final project is to measure and
analyze of intellectual capital performance of PT. X using value added intellectual
coefficient (VAIC) method.
The research begins by calculating each basic component and efficiency
component in VAIC method then proceed with an analysis related to the result of
intellectual capital performance measurement and recommendations which can be
given to PT. X. Based on the results of measurement using VAIC method,
intellectual capital performance of PT. X in five years is included in the top
performance category (2015,2016 and 2018) and the good performance category
(2017 and 2019). There are two recommendations given in the final project. First
recommendation is to increase the efficiency of the use of human capital and
value added component and secondly is to prioritizing the value of human capital
and value added in the future of PT. X so the performance of intellectual capital is
still good.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Intellectual Capital, Knowledge-Based Economy, Value Added Intellectual Coefficient (VAIC). |
| Subjects: | H Social Sciences > HF Commerce > HF5549.5.P35 Performance standards |
| Divisions: | Faculty of Industrial Technology and Systems Engineering (INDSYS) > Industrial Engineering > 26201-(S1) Undergraduate Thesis |
| Depositing User: | Heri Chris Sunariyanto |
| Date Deposited: | 21 Aug 2020 08:39 |
| Last Modified: | 28 Aug 2023 00:42 |
| URI: | http://repository.its.ac.id/id/eprint/79480 |
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