Kemampuan bersaing perusahan tidak

Kemampuan bersaing perusahan tidak hanya terletak pada kepemilikan aktiva tidak berwujud, tetapi lebih pada inovasi, sistem informasi, pengelolaan organisasi dan sumber daya yang dimiliki. Oleh karena itu perusahaan semakin menitikberatkan akan pentingnya knowledge assets (asset pengetahuan). Salah satu pendekatan yang digunakan dalam penilaian dan pengukuran knowledge assets adalah intellectual capital yang telah menjadi fokus perhatian di berbagai bidang, baik manajemen, teknologi informasi, sosiologi maupun akuntansi (Petty dan Guthrie, 2000). Intellectual capital didefinisikan sebagai aset tidak berwujud yang meliputi teknologi, customer information, brand name, reputasi dan budaya perusahaan yang sangat berharga untuk daya saing sebuah perusahaan (Low dan Kalafut, 2002). Oleh karena itu, Intellectual capital terdiri dari (1) pengetahuan dan inovasi dari karyawan, (2) infrastruktur human capital (sistem kerja yang baik, inovasi) dan proses perbaikan structural capital dan; (3) hubungan eksternal perusahaan (customer capital). Hal-hal tersebut adalah pendorong utama untuk kinerja organisasi.

Results (English) 1:

The ability of competing companies not only lies in the ownership of the intangible assets, but more on innovation, information systems, management of organizations and resources. Therefore the company increasingly focuses on the importance of knowledge assets (asset of knowledge). One approach used in the assessment and measurement of knowledge assets is intellectual capital that has become the focus of attention in various fields, good management, information technology, sociology or accounting (Petty and Guthrie, 2000). Intellectual capital is defined as intangible assets which include technology, customer information, brand name, reputation and the corporate culture that is very valuable to the competitiveness of a company (Low and Kalafut, 2002). Therefore, the Intellectual capital consists of (1) the knowledge and innovation of employees, (2) the infrastructure of human capital (good working system, innovation) and structural capital and improvement process; (3) the company's external relations (customer capital). It is a major force for organizational performance.

Results (English) 2:

The company's ability to compete not only in the possession of intangible assets, but more on innovation, information systems, organizational management and its resources. Therefore, companies are increasingly emphasizing the importance of knowledge assets (knowledge assets). One approach used in the assessment and measurement of knowledge assets are intellectual capital which has been the focus of attention in various fields, good management, information technology, sociology and accounting (Petty and Guthrie, 2000). Intellectual capital is defined as an intangible asset which include technology, customer information, brand name, reputation and corporate culture that is very valuable for the competitiveness of a company (Low and Kalafut, 2002). Therefore, Intellectual capital consists of (1) the knowledge and innovation of employees, (2) infrastructure, human capital (a good working system, innovation) and structural capital and process improvement; (3) the company's external relations (customer capital). These things are the main driver for the performance of the organization.