PENGUKURAN DAN ANALISIS KINERJA INTELLECTUAL CAPITAL PT. X MENGGUNAKAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC)

Sunariyanto, Heri Chris (2020) PENGUKURAN DAN ANALISIS KINERJA INTELLECTUAL CAPITAL PT. X MENGGUNAKAN METODE VALUE ADDED INTELLECTUAL COEFFICIENT (VAIC). Undergraduate 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. ========================================================= 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 (Undergraduate)
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: 21 Aug 2020 08:39
URI: http://repository.its.ac.id/id/eprint/79480

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