PERAN MODAL INTELEKTUAL DALAM PRAKTEK AKUNTANSI MANAJEMEN

 Abstract views: 346 ,  downloads: 152
  • untung lasiyono Universitas PGRI Adi Buana Surabaya

Abstract

Intellectual Capital (Modal Intelektual) merupakan aset berbasis pengetahuan yang menjadi basis kompetensi inti perusahaan yang dapat mempengaruhi daya tahan dan keunggulan bersaing. Intellectual Capital merupakan sumber daya perusahaan yang memegang peranan penting dalam penciptaan nilai tambah (value added), sama halnya seperti physical capital dan financial capital. Berdasarkan konteks tersebut, dapat dijelaskan bahwa performance dan sustainable suatu perusahaan didasarkan pada Intellectual Capital.
Pengakuan terhadap modal intelektual sebagai penggerak nilai perusahaan dan keunggulan kompetitif makin meningkat, meskipun demikian pengukuran yang tepat atas modal intelektual masih terus dicari dan dikembangkan. Metode-metode pengukuran yang ada dapat memunculkan hasil di mana suatu organisasi atau masyarakat berada pada kondisi modal intelektual yang tinggi ataupun rendah. Secara eksplisit konsep pengukuran yang sering diangkat dan diukur justru konsep atau kondisi pengabaian (ignorance), yakni kondisi kurangnya pengetahuan, pendidikan, dan informasi tentang sesuatu atau ketidaksadaran (unawareness) akan sesuatu keadaan.
Beberapa penelitian di dalam dan di luar negeri membuktikan hubungan positif antara rata - rata pertumbuhan Intellectual Capital (VAIC) dengan kinerja perusahaan berdasarkan jenis industrinya. Produk akuntansi manajemen berupa Informasi Akuntansi Manajemen (IAM) dan Teknik Akuntansi Manajemen (TAM) memegang peranan penting dalam pengambilan keputusan. Intellectual Capital sangat diperlukan karena perusahaan selalu menghadapi perubahan lingkungan bisnis dengan ketidakpastian tinggi. Para ahli di bidang strategic management accounting telah melakukan berbagai studi mengenai target costing (cost design), quality costing,acticity-based costing, product life cycle costing dan value chain costing termasuk benchmarking dalam mendukung implementasi strategi agar perusahaan mampu meraih keunggulan bersaing.

Downloads

Download data is not yet available.

References

Achten, J.H.J. 1999. “Transparency in intangible production assets“. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects. June. Amsterdam.
Astuti, P.D. dan A. Sabeni. 2005. “Hubungan Intellectual Capital dan Business Performance”. Proceeding SNA VII. Solo. pp. 694-707
Atkinson, 2001. Developing and Evaluating An Embodied Agent for Use During Multimedia Learning Episodes. Cognitive Science Seminar, Mississippi State University.
Bank Indonesia. 2007. Statistik Perbankan Indonesia. Direktorat Perizinan dan Informasi Perbankan Bank Indonesia. Jakarta.
Bontis, N. and J. Fitz-enz. 2002. “Intellectual capital ROI: a causal map of human capital antecedents and consequents”. Journal of Intellectual Capital. Vol. 3 No. 3. pp. 223-47.
Bontis, N. 1998a. “Intellectual capital questionnaire”. Available online at: www.bontis.com. (accessed November 2006).
Bontis, N. 1998b. “Intellectual capital: an exploratory study that develops measures and models”. Management Decision. Vol. 36 No. 2. p. 63. 92
Bontis, N. 2001. “Assessing knowledge assets: a review of the models used to measure intellectual capital”. International Journal of Technology Management. Vol. 3 No. 1.pp. 41-60.
Bontis, N. W.C.C. Keow, S. Richardson. 2000. “Intellectual capital and business performance in Malaysian industries”. Journal of Intellectual Capital. Vol. 1 No. 1. pp. 85-100.
Bornemann, M., A. Knapp, U. Schneider, and K.I. Sixl. 1999. “Holistic measurement of intellectual capital“. Paper presented at the International Symposium Measuring and Reporting Intellectual Capital: Experiences, Issues and Prospects. June. Amsterdam.
Brooking, A., 1996. Intellectual Capital, Core Assets for the Third Millenium Enterprise, International Thomson Business Press, London
Burrell, Gibson and Gareth Morgan, 1979. Sociological Paradigms and Organizational Analysis. London and Exeter, NH: Heineman
Chen, J. C., Patten, D. M., & Roberts, R. W., 2008. Corporate Charitable Contributions: A Corporate Sosial Kinerjance or Legitimacy Strategy? Journal of Business Ethics, 82, 131-144.
Chen, M.C., S.J. Cheng, Y. Hwang. 2005. “An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance”. Journal of Intellectual Capital. Vol. 6 N0. 2. pp. 159-176 93
Edvinsson, L. and M. Malone. 1997. Intellectual Capital: Realizing Your Company’s True Value by Finding Its Hidden Brainpower. HarperCollins, New York, NY.
Firer, S., and S.M. Williams. 2003. “Intellectual capital and traditional measures of corporate performance”. Journal of Intellectual Capital. Vol. 4 No. 3. pp. 348-360.
Ghozali, Imam. 2006. Aplikasi Analisis Multivariate. Cetakan empat, Badan Penerbit Undip, Semarang.
Guthrie, J dan Petty. 2000, “Intellectual Capital: Australian annual reporting practise.” Journal of Intellectual Capital, Vol.1, No.3, pp.241-251
Guthrie, J., and F. Ricceri. 2006. “The voluntary reporting of intellectual capital; comparing evidence from Hong Kong and Australia”. Journal of Intellectual Capital. Vol. 7 No. 2. pp. 254-271.
Hair, J. F., Jr., Anderson, R. E., Tatham, R. L. and Black, W. C. (1995) Multivariate Data Analysis, 3rd ed, Macmillan Publishing Company, New York.
Jufri M, “Mengembangkan Kompetensi Manusia: Strategi Unggul Membangun Kemandirian Daerah”. Http://www.daneprairi.com, diakses 20 Juni 2008
Kubo, I., and A. Saka. 2002. “An inquairy into the motivations of knowledge workers in the Japanese financial industry”. Journal of Knowledge Management. Vol. 6 No. 3. pp. 262-271.
Marr, B., Schiuma, G., and Neely, A. (2002), ``Assessing strategic knowledge assets in
Marwata, 2001. “Hubungan Antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela dalam Laporan Tahunan Perusahaan Publik di Indonesia.” Makalah dipresentasikan dalam Simposium Nasional Akuntansi IV
Mavridis, D.G. 2004. “The intellectual capital performance of the Japanese banking sector”. Journal of Intellectual Capital. Vol. 5 No. 3. pp. 92-115.
Meek, G.K., and S.J. Gray. 1988. “The value added statement: an innovation for the US companies”. Accounting Horizons. Vol. 12 No. 2. pp. 73-81. 95
Mouritsen. Jan, 2003. “Accounting for the Employee In the Intellectual Capital Statement”, Journal of Intellectual Capital, Vol. 16 No. 1 pp18-30.
Mulyadi, 2001, Sistem Akuntansi. Edisi Ketiga, Yogyakarta: Salemba Empat.
Nakamura, J., & Csikszentmihalyi, M., 2005. Engagement in a profession: The case of undergraduate teaching. Daedalus: Journal of the American Academy of Arts and Sciences, 134 (3), 60-67.
Otley, D., and A. Berry. 1980. Control, organization and accounting. Accounting, Organizations and Society 5 (2):231-244.
Petty, P. and J. Guthrie. 2000. “Intellectual capital literature review: measurement, reporting and management”. Journal of Intellectual Capital. Vol. 1 No. 2. pp. 155-75.
Pulic, A. 1998. “Measuring the performance of intellectual potential in knowledge economy”. Paper presented at the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital by the Austrian Team for Intellectual Potential.
Pulic, A., and Kolakovic, M. 2003. “Value creation efficiency in the new economy”. available online at: www.vaic-on.net. (accessed November 2006).
Pulic, A.. 1999. “Basic information on VAIC™”. available online at: www.vaicon. net. (accessed November 2006).
Pulic, A.. 2000. “VAICTM – an accounting tool for IC management”. available online at: www.measuring-ip.at/Papers/ham99txt.htm (accessed November 2006).
Riahi-Belkaoiu, A. 2003. “Intellectual capital and firm performance of US multinational firms: a study of the resource-based and stakeholder views”. Journal of Intellectual Capital. Vol. 4 No. 2. pp. 215-226.
Rupidara, Neil S. 2008. Modal Intelektual dan Strategi Pengembangan Organisasi dan Sumber Daya Manusia. Univ. Kristen Satya Wacana Sangkala. 2006. Intellectual Capital Management. Edisi Pertama. Yapensi.
Setiarso, Bambang. 2006. Pengelolaan Pengetahuan (Knowledge Management) dan Modal Intelektual (Intellectual Capital) untuk Pemberdayaan UKM. PDII LIPI
Stray, S., 2008. Environmental Reporting: The U.K. Water and Energi Industries: A Research Note. Journal of Business Ethics, 80, 697-710.
Subagyo, Tantono. 2001. Dampak Hak Kekayaan Intelektual terhadap Pengembangan Bioteknologi di Indonesia. Seminar on Air Bioteknologi Untuk Indonesia Abad 21. Sinergy Forum – PPI Tokyo Institute of Technology.
Published
2018-01-10
How to Cite
lasiyono, untung. (2018). PERAN MODAL INTELEKTUAL DALAM PRAKTEK AKUNTANSI MANAJEMEN. Majalah Ekonomi, 16(2), 101 - 121. Retrieved from http://jurnal.unipasby.ac.id/index.php/majalah_ekonomi/article/view/1117
Section
Artikel