INTEGRASI INTELLECTUAL CAPITAL DAN KNOWLEDGE MANAGEMENT UNTUK MENINGKATKAN KINERJA PERUSAHAAN FARMASI

Sigit Hermawan, Wiwit Hariyanto, Sumartik Sumartik

Abstract


Abstrak: Integrasi Intellectual Capital dan Knowledge Management serta Dampaknya pada Kinerja Bisnis Perusahaan Farmasi. Tujuan penelitian ini adalah menguji pengaruh integrasi Intellectual Capital (IC) dan Knowledge Management (KM) terhadap kinerja bisnis perusahaan farmasi di Jawa Timur. Penelitian ini termasuk explanatory research dengan menggunakan 44 manajer keuangan dan akuntansi perusahaan farmasi di Jawa Timur sebagai responden. Variabel-variabel yang digunakan dalam penelitian ini adalah human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process, dan business performance (BP). Hasil penelitian menunjukkan bahwa integrasi IC dan KM dapat dilakukan baik secara parsial maupun simultan dan terbukti berpengaruh pada kinerja bisnis perusahaan farmasi di Jawa Timur.

 

 

Abstract: Integration of Intellectual Capital and Knowledge Management and its Impact on Business Performance Pharmaceutical. The purpose of this study was to examine the effect of the integration of Intellectual Capital (IC) and Knowledge Management (KM) on the performance of the pharmaceutical company's business in East Java. This study included an explanatory research using finance and accounting manager 44 pharmaceutical companies in East Java as the respondent. The variables used in this study is human capital (HC), structural capital (SC), relational capital (RC), knowledge management (KM) enablers, knowledge management (KM) process and business performance (BP). The results stated that integration of IC and KM can be done either partially or simultaneously and proven effect on the business performance of pharmaceutical companies in East Java .



Keywords


intellectual capital; knowledge management; kinerja bisnis; intangible assets

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DOI: http://dx.doi.org/10.18202/jamal.2015.12.6031

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