Iqtishoduna: Jurnal Ekonomi Islam
Vol. 4 No. 1 (2015): April

Intellectual Capital: Toward The Development of Conceptual Framework For Its Standardized Reporting

Umi Suswati Risnaeni (Jurusan Ekonomi Syariah, Fakultas Ekonomi dan Bisnis Islam, Institut Agama Islam Syarifuddin)

Article Info

Publish Date
01 Apr 2015

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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Journal Info
Iqtishoduna: Jurnal Ekonomi Islam
Website

Abbrev

iqtishoduna

Publisher

Institut Agama Islam Syarifuddin Wonorejo Lumajang

Subject

Economics, Econometrics & Finance

Description

The focus of the Journal of Syari'ah Economics and Islamic Business all aspects of scientific discussions about Islamic Economics, Syari'ah Banking and Islamic Economic Management ideas covering: 1) research article, 2) conceptual idea, 3) review of the literature, and 4) practical ...