INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH)
The changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC), becomes the core asset in a company. IC consists three basic elements, t...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2003-01-01
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| Series: | Jurnal Akuntansi dan Keuangan |
| Subjects: | |
| Online Access: | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15699 |
| _version_ | 1818916967020494848 |
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| author | Tjiptohadi Sawarjuwono Agustine Prihatin Kadir |
| author_facet | Tjiptohadi Sawarjuwono Agustine Prihatin Kadir |
| author_sort | Tjiptohadi Sawarjuwono |
| collection | DOAJ |
| description | The changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC), becomes the core asset in a company. IC consists three basic elements, they are human capital, structural capital and customer capital. In fact, these are the real power of the company in producing, developing, and bringing the company to the future. Accordingly proponents agree to disclose these on the income statement. Unfortunately, accounting practice has not accounted for them. Whilst, IC describes the creation values, accounting practice does not have tools to identity, measures and disclose them on the annual reports. Therefore this research attempts to provide ideas and open nuance for accountants. This research employ a thick library research, an alternative research methodology that suitable to answer the research question. This research is conducted in depth discourse producing some methods for measuring and reporting IC that are practiced recently. The study concludes that methods of measurement IC have been classified into a financial and non-financial measurement. For the reporting purposes, it is needed a supplement to the income statement consisting an intellectual capital statement. |
| first_indexed | 2024-12-20T00:26:35Z |
| format | Article |
| id | doaj.art-4af5c4dc9ffd4cb49d54d6f0fd1c0707 |
| institution | Directory Open Access Journal |
| issn | 1411-0288 |
| language | Indonesian |
| last_indexed | 2024-12-20T00:26:35Z |
| publishDate | 2003-01-01 |
| publisher | Petra Christian University |
| record_format | Article |
| series | Jurnal Akuntansi dan Keuangan |
| spelling | doaj.art-4af5c4dc9ffd4cb49d54d6f0fd1c07072022-12-21T20:00:04ZindPetra Christian UniversityJurnal Akuntansi dan Keuangan1411-02882003-01-01513557INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH)Tjiptohadi SawarjuwonoAgustine Prihatin KadirThe changing paradigm from labor based business to knowledge based business has made an inclusion of human resources into an income statement. Among intangible assets, human resources, which is called intellectual capital (IC), becomes the core asset in a company. IC consists three basic elements, they are human capital, structural capital and customer capital. In fact, these are the real power of the company in producing, developing, and bringing the company to the future. Accordingly proponents agree to disclose these on the income statement. Unfortunately, accounting practice has not accounted for them. Whilst, IC describes the creation values, accounting practice does not have tools to identity, measures and disclose them on the annual reports. Therefore this research attempts to provide ideas and open nuance for accountants. This research employ a thick library research, an alternative research methodology that suitable to answer the research question. This research is conducted in depth discourse producing some methods for measuring and reporting IC that are practiced recently. The study concludes that methods of measurement IC have been classified into a financial and non-financial measurement. For the reporting purposes, it is needed a supplement to the income statement consisting an intellectual capital statement.http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15699intellectual capitalmeasurement of intellectual capitalreporting of intellectual capitallibrary research. |
| spellingShingle | Tjiptohadi Sawarjuwono Agustine Prihatin Kadir INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) Jurnal Akuntansi dan Keuangan intellectual capital measurement of intellectual capital reporting of intellectual capital library research. |
| title | INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) |
| title_full | INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) |
| title_fullStr | INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) |
| title_full_unstemmed | INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) |
| title_short | INTELLECTUAL CAPITAL: PERLAKUAN, PENGUKURAN DAN PELAPORAN (SEBUAH LIBRARY RESEARCH) |
| title_sort | intellectual capital perlakuan pengukuran dan pelaporan sebuah library research |
| topic | intellectual capital measurement of intellectual capital reporting of intellectual capital library research. |
| url | http://puslit2.petra.ac.id/ejournal/index.php/aku/article/view/15699 |
| work_keys_str_mv | AT tjiptohadisawarjuwono intellectualcapitalperlakuanpengukurandanpelaporansebuahlibraryresearch AT agustineprihatinkadir intellectualcapitalperlakuanpengukurandanpelaporansebuahlibraryresearch |