Analysis of Intellectual Capital Disclosure Practices

  • yuni shara UNIVERSITAS MUSLIM NUSANTARA
Keywords: Intellectual Capital, VACA, VAHU, STVA and Efficiency

Abstract

The purpose of this study is to determine the existence of disclosures of intellectual capital. The research method used is a qualitative descriptive method. This data collection technique is done by observation and interviews with subjects and objects of research. The results of this study indicate Disclosure of Intellectual Capital is currently efficiently applied. Based on the efficiency parameter, the figure is 7.96, which means it is a sign of very successful company performance. However, from 2018 to 2019, human resources' quality is still low and very influential on the company going forward. According to their knowledge, it is necessary to increase human resources towards better expertise in respective fields, especially the marketing department (sales) are very lacking. Therefore, the owners need to be aware of top management that training programs to improve employee competence need improvement.

Published
2021-09-13