THE CONCEPT OF INTEGRATION OF INTELLECTUAL CAPITAL AND KNOWLEDGE MANAGEMENT AND ITS RELATIONSHIP WITH BUSINESS PERFORMANCE

The objective of this research is to develop the concept of integration of Intellectual Capital (IC), Knowledge Management (KM) and its relationship with the pharmaceutical company's business performance. The basic theory underlying this integration is the resource-based theory and the knowledge-based theory. Both theories are important in this research because of the increasing role of intangible resources in the era of knowledge economy nowadays. This research is conducted with the interpretive accounting research approach. The data are collected by in depth interviews, Focus Group Discussion (FGD), and documentation. The validity of the data is tested by credibility and transferability tests. The data analysis is carried out during the data collection process with the stages of data collection, data reduction, the data display, and conclusion. The results show that there are two concepts of integration of IC and KM on business performance. The first concept is a theoretical concept that is constructed from a variety of theories and preliminary research, and the second concept is applicable concepts which are prevalent in a variety of pharmaceutical companies. The first begins with the concept of Human Capital (HC) as the central role which will form the Structural Capital (SC), Relational Capital (RC), Knowledge Management enablers (KME), and business performance. Furthermore, the SC will contribute to the RC and business performance. RC will play a role on business performance. KME will establish Knowledge Management Process (KMP) and business performance. Finally, KMP will contribute to business performance. The second concept begins with KME which will form the next KMP and KMP will be significant to the successful establishment of HC, SC and RC. Furthermore, HC will play a big role to SC, RC, and business performance. SC will be crucial to RC and business performance, as well as the RC will be instrumental in the success of the business performance. Keywords: Intellectual Capital, Knowledge Management, Business Performance, Interpretive Accounting Research

Intellectual Capital Empowerment Through Comprehensive Intellectual Capital Management (An Interpretive Accounting Research)

This study aimed to explore the IC empowerment through Comprehensive Intellectual Capital Management (CICM). This study was conducted using interpretive accounting research (IAR) especially interpretive research (IR) in management accounting. The informants of this study were managers of pharmaceutical companies, ex-managers, observers of pharmacy industry, and researchers of Intellectual Capital (IC). Data analysis technique was performed by stages, i.e. data collection, data reduction, data display, and conclusion. The result of this study indicated that there were three stages in IC empowerment, i.e. knowledge management, innovation management, and intellectual property management. Pharmaceutical companies in Indonesia were averagely still in knowledge management and innovation management stages. Only some big pharmaceutical companies have aimed intellectual property management. Empowerment could be performed on all components of IC (human capital, structural capital, and relational capital) and on all levels of CICM (knowledge management, innovation management, dan intellectual property management). IC empowerment through CICM by interpretive accounting research proved that such non-financial IC research could explore hidden assets and explore non-financial activities that could be used to develop company strategies to reach company goals and improve business performance and competitive advantage. Keywords: Comprehensive Intellectual Capital Management, Management Accounting, Interpretive Accounting Researc

EKSISTENSI INTELLECTUAL CAPITAL, TINJAUAN THE HUMAN CAPITAL THEORY DAN THE INTANGIBLE PERSPECTIVE

This study is aimed to analyze the existence of Intellectual Capital (IC) reviewed from the Human Capital Theory and the Intangible Perspective. This is a interpretive accounting research. The data collection was conducted by Focus Group Discussion (FGD), in depth interview, and documentation. The data validity was tested using credibility, transferability, dependability, and confirmability test. The data analysis was conducted during the process of data collection, following some steps including data collection, data reduction, data display, and conclusion. The result of this study show that the existence of the IC reviewed from the theory of human capital related to investing in the training and the development of knowledge, skiil and attitude, including investment based on mapping employees. For IC existence from reviewed of the intangible perspective with regard to the identification of key components of HC, SC, RC, non financial activities, the flow of knowledge, and resources to transform operations, improve performance and competitive advantage. Key Words: Intellectual Capital, Intangible Assets, Human Capital Theory, Management Accounting, Interpretive Accounting Research

Comprehensive Intellectual Capital Management As A Supplement For Knowledge Based Theory And Resource Based Theory

The purpose of this study was to analyze the concept of integration of Intellectual Capital and Knowledge Management that can improve and update by the Resource Based Theory (RBT) and Knowledge Based Theory (KBT). The research method is qualitative interpretive approach and grounded theory research. The study states that the concept of integration of IC and KM can improve and update the RBT and KBT as the basic theory of IC and KM must be adapted to the conditions of pharmaceutical companies in Indonesia. Thus there are changes in the concept of improving and updating RBT and KBT be complementary role RBT and KBT. The management model that is used to supplement the role of RBT and KBT is a Comprehensive Intellectual Capital Management ( CICM ) model because it is very complete and comprehensive as well as an integration or combination of IC and KM

Hasil chek plagiasi dan bukti korespondensi artikel

Hasil chek plagiasi dan bukti korespondensi artike

METODE PENELITIAN BISNIS Pendekatan Kuantitatif & Kualitatif

Buku ini berisi tentang metode penelitian kuantitatif dan kualitatif

THE BEHAVIOR MEANING OF THE TAX PAYERS AFTER RECEIVING ENFORCEMENT LETTER

The objective of this research is to find out and comprehend the causes of taxpayer disobedient and interpret the taxpayer behavior after receiving tax collection notice. According to Kelman Theory, there are three tax payer’s obligations, which are: compliance, identification, and internalization. This research is developed by using hermeneutic phenomenology paradigm. Data collection and analysis techniques as recommended by Moustakas (1994). The research shows that the causes of disobedient attitude are financial trouble on taxpayers, the taxpayer does not understand tax regulation well, and lack of taxpayer interest in fulfilling tax obligation. Furthermore, the behavior analysis of tax payers after receiving enforcement letter is categorized as compliance. The motives of people paying tax, in socio-psychological perspectives are because of fear of reprisals for hiding and not paying their taxes. Such behavior means that enforcement letter is effective to make the tax payers who don’t comply their tax obligation to pay their tax in a timely manner. Keywords: tax payer behavior, enforcement letter, hermeneutic phenomenolog

Pengaruh Tingkat Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak

This research aims to analyze the influence taxpayer level of understanding, taxpayer awareness, and tax penalties against tax compliance individual taxpayers conducting business ( Studies in KPP Pratama “X”). The analytical tool used is lists the questionnaire, data collection in the form of test validity and reliability testing. Hypothesis in this study is that there are influences the taxpayer level of understanding, taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business. To test this hypothesis used data analysis tools such as multiple linear regressio.The results obtained by test validity indicates that all of the questions on the questionnaire is valid. To test reliability of all the variables declared reliable and based on hypothesis test based on the F test, t test, and the coefficient of determination showed relationship between the taxpayer level of understanding, the taxpayer awareness, and tax penalties agains tax compliance individual taxpayer conducting business.Keywords: Understanding, Awareness, Tax Penalties, Compliance

The Effects of Emotional Intelligence, Self-Efficacy, and Online Learning on College Stress, with Motivation as an Intervening Variable (Study on Accounting Study Program Students at Muhammadiyah University of Sidoarjo): Pengaruh Kecerdasan Emosional, Self Efficacy dan Pembelajaran Daring Terhadap Stres Kuliah dengan Motivasi Sebagai Variabel Intervening (Studi Pada Mahasiswa Prodi Akuntansi Universitas Muhammadiyah Sidoarjo)

The purpose of this study is to determine the effect of emotional intelligence, self-efficacy, and online learning on college stress in accounting students directly and mediated by accounting student motivation. The sampling technique is probability sampling with a simple random sampling as many of as 149 students from the Accounting Study Program at the Muhammadiyah University of Sidoarjo. Structural Equation Modeling with SmartPLS version 3.2.9 was used to analyze the data in this study. The results of this research indicate that: Emotional intelligence and self-efficacy have no impact on college stress and are insignificant; online learning and motivation have a significant effect on college stress; emotional intelligence, self-efficacy, and online learning have a significant effect on motivation; motivation can mediate emotional intelligence on college stress; motivation can mediate self-efficacy towards college stress; motivation can mediate online learning against college stress