Analisis modal intelektual terhadap performa lembaga pendidikan tinggi

Vionita, Melinda (2017) Analisis modal intelektual terhadap performa lembaga pendidikan tinggi. Bachelor thesis, Universitas Pelita Harapan Surabaya.

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Abstract

Perubahan paradigma dari bisnis berbasis tenaga kerja menuju bisnis berbasis pengetahuan menyebabkan modal intelektual menjadi salah satu faktor penting yang patut diperhitungkan. Modal intelektual terdiri atas tiga elemen utama: Modal Manusia, Modal Struktural, dan Modal Relasi. Manajer pada perusahaan modern telah menyadari dan mempertimbangkan pentingnya peran modal intelektual dalam menghasilkan profit. Meski demikian, bisnis bukan satu-satunya yang perlu mempertimbangkan modal intelektualnya. Faktanya, modal intelektuallah yang merupakan penggerak utama yang mengendalikan universitas dalam memroduksi, mengembangkan, dan mengantar mahasiswa kepada masa depan. Karena itu, beberapa pihak setuju untuk menyajikan modal intelektual dalam laporan keuangan. Oleh karenanya, penelitian ini mencoba untuk memberikan ide dan nuansa baru bagi para akuntan dan diharapkan dapat memberikan kontribusi praktis bagi pengambilan keputusan oleh lembaga pendidikan tinggi dalam rangka memaksimalkan modal intelektualnya demi meningkatkan performa dan keunggulan kompetitifnya. Tujuan dari penelitian ini adalah untuk mengidentifikasi peran dan kondisi modal manusia, struktural, dan relasi pada salah satu universitas swasta di Surabaya terhadap kinerjanya yang didasarkan pada matriks penilaian pemerintah. Penelitian ini menyediakan rekomendasi untuk menghitung dan mencatatkan modal manusianya serta untuk meningkatkan performa dan pelayanan yang ditawarkan universitas melalui modal intelektual yang dimilikinya. Penelitian ini menunjukkan bahwa Universitas X melakukan peningkatan yang berkelanjutan untuk menyediakan pelayanan yang lebih baik hari demi hari dan kekuatan terbesarnya terdapat pada modal manusia dan budaya organisasinya. Penelitian juga merangkum laporan modal intelektual, modal manusia menunjukkan hasil Rp38.678.149, sementara modal struktural dan relasi dilaporkan secara kualitatif. Di sisi lain, penelitian ini juga menyarankan agar universitas berfokus pada komponen penilaian dengan bobot nilai tertinggi untuk meningkatkan hasil akreditasi / The changing paradigm from labor based business to knowledge based business has made the Intellectual Capital (IC) as an important thing that should be accounted for. IC consists of three basic elements: Human Capital, Structural Capital and Relational Capital. Managers in modern companies have realized and considered the important role of IC in generating profitable businesses. However, business is not the only entity that should consider their IC. In fact, these are the real power that drives university in producing, developing, and bringing students to the future. Accordingly, proponents agree to disclose these on the income statement. Whilst, IC describes the creation values, accounting practice does not have tools to identity, measures and disclose these values on the annual reports. Therefore, this research attempts to provide ideas and open nuance for accountants and it is expected to give practical contribution for strategic decision making of higher education institution in maximizing its intellectual capital to improve its performance as well as its competitive advantage. The purpose of this study is to identify the roles and conditions of Human Capital, Structural Capital, and Relational Capital in one of the private universities in Surabaya towards its performance based on the standardized assessment matrix portfolio, established by the government of Indonesia. This study provides recommendations to calculate and record the human capital as to improve the performance and service facilities offered by the university through the components of Intellectual Capital it owns. This study suggest that X University is continuously making improvements in order to provides better services and the core strength of the university are the human capital and its organizational culture. This study summarized the IC report, human capital shows the results of Rp38.678.149, while structural and relational capital are reported in term of qualitative report .On the other hand, the study suggest that the university should focus on the highest weight of assessment to improve the result of its accreditation.

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