MAKNA INTELLECTUAL CAPITAL PERSPEKTIF THE ROLE THEORY DAN THE RESOURCE BASED THEORY
DOI:
https://doi.org/10.24034/j25485024.y2013.v17.i2.164Keywords:
Intellectual Capital, The Role Theory, The Resource Based Theory, Aktiva Tak Berwujud, Kualitatif InterpretifAbstract
Tujuan penelitian ini adalah menganalisis makna Intellectual Capital (IC) ditinjau dari the role theory dan the resources based theory. Jenis penelitian adalah kualitatif dengan paradigma interpretive. Pengumpulan data dilakukan dengan in depth interview, Focus Group Discussion (FGD), dan pendokumentasian. Keabsahan data dilakukan dengan uji credibility, transferability, dependability, dan confirmability. Analisis data dilakukan selama proses pengumpulan data, dengan tahapan data collection, data reduction, data display, dan conclusion. Hasil penelitian menyatakan bahwa IC berperan bagi keseluruhan kegiatan operasional perusahaan farmasi, meningkatkan daya inovasi, kinerja, daya saing, dan kesejahteraan. Pihak yang berperan dalam mengelola IC adalah manajer Human Resource Development (HRD) untuk Human Capital (HC), manajer operasional atau produksi untuk Structural Capital (SC), dan manajer pemasaran atau penjualan untuk Relational Capital (RC). Hal ini sesuai dengan the role theory. Sementara itu, penelitian ini sesuai dengan the resource based theory karena perusahaan akan memperoleh competitive advantange dan kinerja superior melalui akuisisi, perolehan, dan penggunaan aset strategis yang penting untuk competitive advantage dan kinerja keuangan yang superior. Aset strategis yang dimaksud adalah aset berwujud dan aset tak berwujud termasuk IC.References
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