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All Journal Iqtishoduna: Jurnal Ekonomi Islam
Umi Suswati Risnaeni
Jurusan Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Syarifuddin
Economics, Econometrics & Finance

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INTELLECTUAL CAPITAL : TOWARD THE DEVELOPMENT OF CONCEPTUAL FRAMEWORK FOR ITS STANDARDIZED REPORTING Umi Suswati Risnaeni
IQTISHODUNA: Jurnal Ekonomi Islam Vol 4 No 1 (2015): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

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Abstract

In recent year there is an increasing awareness of the significance of IC toward increasing the competitive advantage of companies. The subjective nature of IC leads to the diversity in definitions and different way of classifications as developed by researchers in the previous literatures. We are generally in agreement with Choong (2008) who classified IC systematically into four classes, which are human capital, structural capital, customer capital, and intellectual property capital.
Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting Umi Suswati Risnaeni
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 4 No. 1 (2015): April
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.861 KB)

Abstract

In recent year there is an increasing awareness of the significance of IC toward increasing the competitive advantage of companies. The subjective nature of IC leads to the diversity in definitions and different way of classifications as developed by researchers in the previous literatures. We are generally in agreement with Choong (2008) who classified IC systematically into four classes, which are human capital, structural capital, customer capital, and intellectual property capital.
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