PERAN MODAL INTELEKTUAL DALAM PRAKTEK AKUNTANSI MANAJEMEN
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Keywords:
Intellectual Capital, Informasi Akuntansi Manajemen (IAM) dan Teknik Akuntansi Manajemen (TAM).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.
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