Konstruksi Dimensi Intellectual Capital Dalam Mendukung Kinerja Dosen Perguruan Tinggi Muhammadiyah Di Sulawesi Selatan
DOI:
https://doi.org/10.30651/blc.v15i02.1781Abstrak
ABSTRACT
Human Resource Development in the micro context is characterized by a shift in the type of society, from industrial society based on tangible resourcement towards knowledge-based knowledge society, technology and information (intangibleresource) and the change of accounting reporting system from stewardship function to new paradigm more see that the financial statements serve as a source of information to take economic decisions by investors and creditors (main users) based on current value. So that the existence of employees in an organization is no longer viewed as a mere production factor but has become a human capital or long-term organizational assets.
The purpose of this research is to construct the intellectual capital dimension so that found the concept and model of Human Resource performance development based on Intellectual Capital. The research population is lecturer and head of Muhammadiyah university in South Sulawesi with 158 samples chosen by multistage sampling through accidental technique using descriptive statistic method and Sturctural Equation Model (SEM) analysis.
The research finds: 1) That to improve the lecturer's caturdharma performance, the role of human capital as one of the intellectual capital dimension needs to be improved through the development of IES-Q, and 2) the intellectual capital dimension has not all contribute directly in improving the performance of lecturer of Muhammadiyah University's lecturer South Sulawesi.
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Keywords               : Intellectual Capital, IES-Q, PTM, Performance Tridharma Lecturer
Correspondence to : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id
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ABSTRAKÂ
           Human Resource Development dalam konteks mikro ditandai terjadinya pergeseran tipe masyarakat, dari masyarakat industrialis yang berbasis tangible resourcemenuju masyarakat berpengetahuanyang berbasis ilmu pengetahuan, teknologi dan informasi (intangibleresource) serta adanya perubahan sistem pelaporan akuntansi dari fungsi stewardship (pertanggungjawaban pengelola kepada pemilik) menuju paradigma baru yang lebih melihat bahwa laporan keuangan berfungsi sebagai sumber informasi untuk mengambil keputusan ekonomi oleh investor dan kreditor (pengguna utama) berdasarkan current value. Sehingga eksistensi pegawai dalam suatu organisasi tidak lagi di pandang sebagai faktor produksi semata tetapi sudah menjadi human capital atau asset organisasi yang bersifat jangka panjang.
Tujuan penelitian adalah untuk mengkonstruksi dimensi intellectual capital sehingga ditemukan konsep dan model pengembangan kinerja Sumber Daya Manusia yang berbasis Intellectual capital. Populasi penelitian adalah dosen dan pimpinan Perguruan Tinggi Muhammadiyah di Sulawesi Selatan dengan jumlah sampel sebanyak 158 orang yang dipilih secara multistage sampling melaluiÂTeknik accident dengan menggunakan metode statistik dekskriptif dan analisis Sturctural Equation Model (SEM).
Hasil penelitian menemukan:1) Bahwa untuk meningkatkan kinerja caturdharma dosen maka peran human capital sebagai salah satu dimensi intellectual capital perlu ditingkatkan melalui pengembangan IES-Q, dan 2) Dimensi intellectual capital belum semuanya berkontribusi secara langsung dalam meningkatkan kinerja caturdharma dosen Perguruan Tinggi Muhammadiyah di Sulawesi Selatan.
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Kata Kunci      : Intellectual Capital, IES-Q, PTM, Kinerja Catur dharma Dosen
Korespondensi   : edipsdm@gmail.com. /edi.jusriadi@unismuh.ac.id
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