NTELLECTUAL CAPITAL REALIZATION PROCESS (ICRP), SEBUAH UPAYA MEMETAKAN DAN MEMBENTUK PERSEDIAAN INTELLECTUAL CAPITAL BAGI PERUSAHAAN

Elvia Ivada(1*), Andy Dwi Bayu Bawono(2)

(1) Fakultas Ekonomi Universitas Muhammadiyah Surakarta
(2) Fakultas Ekonomi Universitas Muhammadiyah Surakarta
(*) Corresponding Author

Abstract

Although Intellectual Capital has become widely accepted as part of the most important assets for
an organization, it is still confusing even to recognize it, according to its characteristic that it is
commonly hidden. It is not visible just like traditional assets are, and largely absent from the financial
statement. Trough the Intellectual Capital Realization Process, organizations can map and create an
inventory of their IC, so they can use it as a competitive advantage that will bring wealth to the
organization. ICRP is consistent with Resource-Based View (RBV) of the firm that suggests an
organization analysis of its internal resources drives its strategic direction.

Keywords

Intellectual Capital Realization Process, Resource-Based View, Intellectual Capital

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DOI: 10.23917/benefit.v10i2.1235

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