Analisis Modal Intelektual pada Inovasi Sektor Pariwisata di Yogyakarta

Authors

  • Heri Susanto Sekolah Tinggi Ilmu Ekonomi Surakarta
  • Rosita Rosita Akuntansi, AA YKPN Yogyakarta, Indonesia
  • Rudi Prasetyo Ardi Akuntansi, STIEPARI Semarang

Keywords:

intellectual capital, social capital, human capital, organisation capital innovativeness, Tourism

Abstract

An organization's ability to innovate depends on its intellectual capital. Our study attempts to examine the influence of individual components of intellectual capital on corporate innovation. This article proposes a method of classifying and measuring intellectual capital, highlighting the following three components. Human capital, organizational capital and social capital. Our goal is to explain a company's performance in the field of innovation and highlight the importance of each one Dimension of intellectual capital for a certain type of innovation (product, process, marketing and organization). For this purpose, a survey was carried out among 80 participating SMEs in the Yogyakarta tourist area. Company data was analyzed using SPSS using regression data analysis techniques through the developed hypothesis.

Author Biography

Rosita Rosita, Akuntansi, AA YKPN Yogyakarta

Akuntansi

References

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Published

2021-07-10

How to Cite

Susanto, H., Rosita, R., & Ardi, R. P. (2021). Analisis Modal Intelektual pada Inovasi Sektor Pariwisata di Yogyakarta. Jurnal Akuntansi Dan Pajak, 22(1), 105–111. Retrieved from https://jurnal.stie-aas.ac.id/index.php/jap/article/view/2493

Issue

Vol. 22 No. 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021

Section

Articles

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The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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