PERANAN INTELLECTUAL CAPITAL DAN ORIENTASI KEWIRAUSAHAAN PADA USAHA KECIL DAN MENENGAH



Fivi Anggraini(1*), Teguh Ilhamda(2), Nurhuda N(3)

(1) Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bung Hatta Padang
(2) Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bung Hatta Padang
(3) Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bung Hatta Padang
(*) Corresponding Author

Abstract


Entrepreneurial oriented companies either small and medium enterprises (SMEs) scales are demanded not only be capable of producing goods and services, but also must be competitive in innovation, information systems, knowledge, organizational management, and human resources. To carry out these purposes, the companies must be able to manage their intellectual capita in well manner.  This study aims to examine the effect of elements of intellectual capital consisting of human capital, structural capital and relational capital on the entrepreneurial oriented SMEs in Padang. Sampling method deployed the Slovin Formula with a total of 100 sampled SMEs with a margin of 10%. The results of this study empirically proved that there were significant effects of the elements of intellectual capital i.e. human capital, structural capital and relational capital toward entrepreneurial orientation.


Perusahaan berorientasi wirausaha, baik dalam skala usaha kecil dan menengah (UKM) tidak hanya harus menghasilkan barang dan jasa, tetapi juga kompetitif dalam inovasi, sistem informasi, pengetahuan, manajemen organisasi, dan sumber daya manusia. Untuk menjalankan tujuan tersebut, perusahaan tersebut harus mampu mengelola intellectual capital degan baik. Penelitian ini bertujuan untuk menguji pengaruh unsur-unsur modal intelektual yang terdiri dari modal manusia, modal struktural dan modal relasional terhadap orientasi kewirausahaan pada UKM di Padang. Metode pengambilan sampel menggunakan Rumus Slovin dengan sampel sebanyak 100 UKM dengan margin 10%. Hasil penelitian ini secara empiris membuktikan bahwa terdapat pengaruh yang signifikan dari unsur-unsur modal intelektual yang terdiri dari modal manusia, modal struktural dan modal relasional terhadap orientasi kewirausahaan.

 


Keywords


Intellectual capital; Human Capital; Structural Capital; Relational Capital; Orientasi kewirausahaan

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