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

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