Intellectual Capital dan Kinerja Keuangan pada UKM pada masa Pandemi Covid-19: Apakah terkait?
DOI:
https://doi.org/10.30656/jak.v9i1.3799Abstract
Penelitian ini bertujuan untuk menguji pengaruh dimensi modal intelektual terhadap kinerja keuangan UKM yang beroperasi di sektor industri kreatif pendukung pariwisata. Penelitian ini melakukan survey terhadap 670 pengrajin keris di Madura. Kuesioner terstruktur disebarkan kepada responden dengan teknik purposive sampling. Selanjutnya formulir survei kuesioner yang dikembalikan dianalisis dengan teknik SEM. Studi ini mengajukan enam hipotesis penelitian sebagai tujuan penelitian, selanjutnya data yang diperoleh dianalisis menggunakan pendekatan metode Structural Equation Modeling dengan bantuan Smart PLS. Hasil penelitian menunjukkan bahwa human capital, Structural capital, dan technological capital memberikan dampak terhadap kinerja keuangan UKM di masa Pandemi Covid-19. Kami tidak menemukan adanya dampak structural capital, social capital, dan spiritual capital pada studi kali ini. Penelitian ini hanya dilakukan pada UKM sektor kerajinan di Madura sehingga tidak dapat dilakukan generalisasi untuk UMKM keseluruhan. Penelitian ini berkontribusi terhadap pengembangan teori RBV tentang modal intelektual dan kinerja keuangan dalam perspektif UKM. Selain itu kontribusi praktis berupa saran kepada pelaku UKM untuk mengelola aset tak berwujud untuk menunjang kinerja organisasi utamanya Intellectual capital.
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