INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN
A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universitas Jember
2015-03-01
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| Series: | Jurnal Akuntansi Universitas Jember |
| Online Access: | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1256 |
| _version_ | 1811161904298590208 |
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| author | Sudarno Sudarno Nourma Yulia |
| author_facet | Sudarno Sudarno Nourma Yulia |
| author_sort | Sudarno Sudarno |
| collection | DOAJ |
| description | A paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure.
Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure. |
| first_indexed | 2024-04-10T06:22:40Z |
| format | Article |
| id | doaj.art-4f2dcf66203d4fc8a1f7e739bea075d3 |
| institution | Directory Open Access Journal |
| issn | 1693-2420 2460-0377 |
| language | English |
| last_indexed | 2024-04-10T06:22:40Z |
| publishDate | 2015-03-01 |
| publisher | Universitas Jember |
| record_format | Article |
| series | Jurnal Akuntansi Universitas Jember |
| spelling | doaj.art-4f2dcf66203d4fc8a1f7e739bea075d32023-03-02T03:48:08ZengUniversitas JemberJurnal Akuntansi Universitas Jember1693-24202460-03772015-03-0110215516710.19184/jauj.v10i2.12561256INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPANSudarno SudarnoNourma YuliaA paradigm shift of labour based business to knowledge based business has an impact on financial reporting. There are other things that are necessarily stated to financial report users which can explain value-added the company has such as innovation, findings, knowledge and skills of human resources, relations with consumers, etc. most frequently known as intellectual capital. The company’s inability to record intangible asset in the balance is because the current accounting standard has not yet been able to capture and report undertaken investment in order to gain non-physical resources. This research was conducted by qualitative approach (literature study) which explained the concept of intellectual capital from definition, recognition, measurement, reporting and disclosure. Keywords: Intellectual Capital, Definition, Recognition, Measurement, Reporting and Disclosure.https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1256 |
| spellingShingle | Sudarno Sudarno Nourma Yulia INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN Jurnal Akuntansi Universitas Jember |
| title | INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN |
| title_full | INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN |
| title_fullStr | INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN |
| title_full_unstemmed | INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN |
| title_short | INTELLECTUAL CAPITAL : PENDEFINISIAN, PENGAKUAN, PENGUKURAN, PELAPORAN DAN PENGUNGKAPAN |
| title_sort | intellectual capital pendefinisian pengakuan pengukuran pelaporan dan pengungkapan |
| url | https://jurnal.unej.ac.id/index.php/JAUJ/article/view/1256 |
| work_keys_str_mv | AT sudarnosudarno intellectualcapitalpendefinisianpengakuanpengukuranpelaporandanpengungkapan AT nourmayulia intellectualcapitalpendefinisianpengakuanpengukuranpelaporandanpengungkapan |