Research Book Intellectual Capital, Innovation, and Curriculum of Accounting Study Program Based on the Industrial Revolution 4.0
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Nov 30, 2022
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Intellectual, Capital, Innovation
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Abstract
Praise be to God Almighty, so that the Research Book with the title "Intellectual Capital, Innovation and Curriculum of the Accounting Study Program in the Era of the Industrial Revolution 4.0" can be published. This book is a research book with the title "Challenges and Threats of the Industrial Revolution 4.0 on Accounting and the Contribution of Intellectual Capital" which is financed by the Ministry of Education and Culture Research in 2022.This book will contain four chapters, namely about Intellectual Capital, Innovation, the Curriculum of the Industrial Revolution 4.0-Based Accounting Study Program, and Concluding. With the completion of the writing of this research book, the author would like to thank all parties who have provided writing materials both directly and indirectly.
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Hermawan, S., Fediyanto , N., & Hariyanto, W. (2022). Research Book Intellectual Capital, Innovation, and Curriculum of Accounting Study Program Based on the Industrial Revolution 4.0. Umsida Press, 1 - 56. https://doi.org/10.21070/2022/978-623-464-066-3
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Authors retain copyright and grant the Umsida Press right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this platform.
References
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Hermawan, S., Rokhmania, N., Rahayu, R. A., Qonitah, I., & Nugraheni, R. (2021). Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies. International Journal of Research in Business and Social Science (2147- 4478), 10(6). https://doi.org/10.20525/ijrbs.v10i6.1345
Hitcher, W. (2006). The Innovation Paradigm. In Thesis: Vol. 12 Suppl 1 (Issue 9). J. Wiley Companies, Inc.
Hosseini, M., & Owlia, M. S. (2016). Designing a model for measuring and analyzing the relational capital using factor analysis: Case study, Ansar bank. Journal of Intellectual Capital, 17(4). https://doi.org/10.1108/JIC-04-2016-0042
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Molodchik, M., Paklina, S., & Parshakov, P. (2018). Digital relational capital of a company. Meditari Accountancy Research, 26(3). https://doi.org/10.1108/MEDAR-08-2017-0186
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Sari, N. P. (2020). Pengaruh Modal Intelektual Terhadap Kinerja Bisnis Pada Ukm Di Kabupaten Sidoarjo ( Studi Empiris pada UKM di Bidang Industri ) Nurul Puspita Sari Jurusan Akuntansi , Fakultas Ekonomi , Universitas Negeri Surabaya , Indonesia.
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Siringoringo, R. H., & Madya, W. (n.d.). Manajemen Proses Inovasi.
Soraya, T. (n.d.). Inovasi pelayanan administrasi kependudukan secara online di kabupaten pati. 1–10.
Sugimura, N. (2018). Advanced Manufacturing Systems—An Introduction to Holonic Manufacturing System. In L. Yao, S. Zhong, H. Kikuta, J.-G. Juang, & M. Anpo (Eds.), Advanced Mechanical Science and Technology for the Industrial Revolution 4.0. Springer Nature. https://doi.org/10.1007/978-981-10-4109-9_29
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Suyatno. (2010). Inovasi, Market Orientation Dan Advertising Internal Audience Serta Pengaruhnya Terhadap Pengambilan Keputusan.
Tondi, T., Samosir, B., & Hatane, E. (2015). Pengaruh Human Capital Efficiency , Relational Capital Efficiency , Capital Employed Efficiency , Dan Situasi Krisis Ekonomi Global Terhadap Non Performing Loans , Perusahaan Perbankan Di Indonesia Tahun 2007-2015. 49–62.
Viale, R., & Etzkowitz, H. (2005). Third academic revolution: Polyvalent knowledge; the ‘“DNA”’ of the Triple Helix.
Wachyu, W., Winarto, A., Kunci, K., & Capital, I. (2020). Jurnal Bisnis dan Akuntansi Unsurya Jurnal Bisnis dan Akuntansi Unsurya. 5(1), 50–60.
Wijaya, R. A., Ilhama, N., & Paramastri, B. (2019). Pentingnya Pengelolaan Inovasi Dalam Era Persaingan. 5(2), 217–227.
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Anatan, T. L., & Ellita, L. (2005). Strategi Inov Asi Dan Kinerja Operasional Perusahaan : Sebuah Review Aplikasi Intellectual. 23–24.
Baregheh, A., Rowley, J., & Sambrook, S. (2009). Towards a multidisciplinary definition of innovation. Management Decision, 47(8). https://doi.org/10.1108/00251740910984578
Boekestein, B. (2006). The relation between intellectual capital and intangible assets of pharmaceutical companies. Journal of Intellectual Capital, 7(2). https://doi.org/10.1108/14691930610661881
Bontis, N. (2001). Assessing knowledge assets: A review of the models used to measure intellectual capital. In International Journal of Management Reviews (Vol. 3, Issue 1). https://doi.org/10.1111/1468-2370.00053
Bontis, N., William Chua Chong, K., & Richardson, S. (2000). Intellectual capital and business performance in Malaysian industries. Journal of Intellectual Capital, 1(1). https://doi.org/10.1108/14691930010324188
Brynjolfsson, E., & McAfee, A. (2014). The second machine age. W.W. Norton and Co.
Carayannis, E. G., & Formica, P. (2013). Reinventing Learning and Research in the Twenty-First Century via the Academic Firm and the Entrepreneurial University. In A. Altmann & B. Ebersberger (Eds.), Universities in Change: Managing Higher Education Institutions in the Age of Globalization. Springer.
Cherwitz, A. (2005). Entrepreneurship, Creating a culture of intellectual. Academe.
Chiu, C.-H., & Huang, Y. (2018). Internet of Things Technology Applies to Two Wheeled Guard Robot with Visual Ability. In L. Yao, S. Zhong, jih G. Juang, H. Kikuta, & M. Anpo (Eds.), Advanced Mechanical Science and Technology for the Industrial Revolution 4.0 (pp. 13–19). Springer Nature.
Clark, G. (1999). Too Much Revolution: Agriculture in The Industrial Revolution, 1700-1860. In J. Mokyr (Ed.), The British Industrial Revolution: An Economic Perspective (2nd ed., pp. 206–240). Westview.
Dewi, H. R., Mutiara, L., & Dewi, C. (2020). Modal intelektual dan nilai perusahaan pada industri jasa dan pertambangan di Indonesia. 2(2012), 132–143. https://doi.org/10.20885/ncaf.vol2.art11
Dickiinson, E. (2016). Globalization and Migration. Rowman and Littlefield.
Fatimah, I. F., Nurfarida, R., Mansyur, A. S., Zaqiah, Q. Y., Cimencrang, J., Gedebage, K., & Bandung, K. (2021). Strategi inovasi kurikulum; sebuah tinjauan teoretis. x(x), 16–30.
Febrian, R. A. (2018). Inovasi Daerah dari Perspektif Regulasi, Konseptual, dan Empiris (Tinjauan terhadap pasal Pasal 386 Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah). IV, 48–61.
Garcia-Alvarez, M. T. G.-A., Mariz-Perez, R. M., & Alvarez, M. T. (2011). Structural Capital Management: A Guide For Indicators. International Journal of Management & Information Systems (IJMIS), 15(3). https://doi.org/10.19030/ijmis.v15i3.4641
Gaur, A., Augustyn, A., Zeidan, A., Zeidan, A., Batra, A., Zelazko, A., Eldridge, A., McKenna, A., Tikkanen, A., Field, A., Gadzikowski, A., Schreiber, B. A., Escamilla, B., Duignan, B., Blythe, B., Dodds, C., Rosenberg, D., Das, D., Carlson, D., … Gosner, W. (2022). Industrial Revolution. Encyclopaedia Britannica. https://www.britannica.com/event/Industrial-Revolution
Gibb, A., Haskins, G., & Robertson, I. (2013). Leading the Entrepreneurial University: Meeting the Entrepreneurial Development Needs of Higher Education Institutions. In A. Altmann & B. Ebersberger (Eds.), Universities in Change: Managing Higher Education Institutions in the Age of Globalization (pp. 9–42). Springer.
Haryanto, D. P. (2007). INOVASI PEMBELAJARAN.
Hermawan, M. R., Nugraha, H., & Widiartanto. (n.d.). Pengaruh Intellectual Capital Terhadap Kinerja Penjualan Padaukm Batik Di Kota Semarang.
Hermawan, S. (2013). Makna Intellectual Capital Perspektif the Role Theory. Ekuitas: Jurnal Ekonomi Dan Keuangan, 80. https://doi.org/10.24034/j25485024.y2013.v17.i2.2252
Hermawan, S., Maryati, E., & Andriani, D. (2022). 20 Years of Intellectual Capital Research: A Bibliometric Analysis. Jurnal Ilmiah Akuntansi, 6(2). https://doi.org/10.23887/jia.v6i2.35453
Hermawan, S., Rokhmania, N., Rahayu, R. A., Qonitah, I., & Nugraheni, R. (2021). Financial performance mediates the relationship of intellectual capital to firm value in Indonesian banking companies. International Journal of Research in Business and Social Science (2147- 4478), 10(6). https://doi.org/10.20525/ijrbs.v10i6.1345
Hitcher, W. (2006). The Innovation Paradigm. In Thesis: Vol. 12 Suppl 1 (Issue 9). J. Wiley Companies, Inc.
Hosseini, M., & Owlia, M. S. (2016). Designing a model for measuring and analyzing the relational capital using factor analysis: Case study, Ansar bank. Journal of Intellectual Capital, 17(4). https://doi.org/10.1108/JIC-04-2016-0042
Humairoh, & Budi, A. (n.d.). Peningkatan Kinerja Penjualan Ukm Berbasis Intellectual Capital Dan Inovasi Produk ( Studi Pada UKM Di Kota Tangerang , Provinsi Banten ). Ic, 1–10.
Hussi, T. (2004). Reconfiguring knowledge management – combining intellectual capital, intangible assets and knowledge creation. Journal of Knowledge Management, 8(2). https://doi.org/10.1108/13673270410529091
Johannessen, J.-A. (2018). Automation, Innovation and Economic Crisis. Routledge. https://doi.org/10.4324/9781351039864
Kale, P., Singh, H., & Perlmutter, H. (2000). Learning and protection of proprietary assets in strategic alliances: Building relational capital. Strategic Management Journal, 21(3). https://doi.org/10.1002/(SICI)1097-0266(200003)21:3<217::AID-SMJ95>3.0.CO;2-Y
Kaplinsky, R. (1989). ‘Technological Revolution’ and the International Division of Labour in Manufacturing: A Place for the Third World? In R. Kaplinsky & C. Cooper (Eds.), Technology and Development in Third Industrial Revolution (pp. 5–21). Frank Cass and Co. Ltd.
Katona, K. (2021). Intangible assets as possible indicators for the growth of the Hungarian firms. International Journal of Accounting and Information Management, 29(5). https://doi.org/10.1108/IJAIM-03-2021-0060
Kemenkominfo. (2019). Apa itu Industri 4.0 dan bagaimana Indonesia menyongsongnya. Sorotan Media. https://www.kominfo.go.id/content/detail/16505/apa-itu-industri-40-dan-bagaimana-indonesia-menyongsongnya/0/sorotan_media
Kogabayev, T., & Maziliauskas, A. (2017). The definition and classification of innovation. HOLISTICA – Journal of Business and Public Administration, 8(1). https://doi.org/10.1515/hjbpa-2017-0005
Manzari, M., Kazemi, M., Nazemi, S., & Pooya, A. (2012). Intellectual capital: Concepts, components and indicators: A literature review. Management Science Letters, 2(7). https://doi.org/10.5267/j.msl.2012.07.018
Mohajan, H. K. (2021). Third Industrial Revolution Brings Global Development. In Journal of Social Sciences and Humanities (Vol. 7, Issue 4).
Mokyr, J. (1999). The New Economic History and The Industrial Revolution. In J. Mokyr (Ed.), The British Industrial Revolution: An Economic Perspective. Westview.
Molodchik, M., Paklina, S., & Parshakov, P. (2018). Digital relational capital of a company. Meditari Accountancy Research, 26(3). https://doi.org/10.1108/MEDAR-08-2017-0186
Namvar, M., Gholamian, M., Akhavan, P., & Mohammadipour, F. (2010). Prioritization structural capital indicators in Iranian e-business. In 11th Management International Conference (MIC2010).
Nisrokha. (2020). Difusi Inovasi Dalam Teknologi Pendidikan. 10, 173–184.
Nomura, C. (2018). The House of Tata Meets the Second Industrial Revolution: An Institutional Analysis of Tata Iron and Steel Co. in Colonial India. Springer Nature Singapore Ltd.
Nourani, M., Chandran, V., Kweh, Q. L., & Lu, W. M. (2018). Measuring Human, Physical and Structural Capital Efficiency Performance of Insurance Companies. Social Indicators Research, 137(1). https://doi.org/10.1007/s11205-017-1584-6
Nugroho, A. (2012). Accounting Analysis Journal. 1(2).
Nurdiana, N., & Pandin, M. G. R. (2021). Industrial Revolution: A History of Industrial Revolution and Its Influence in Manufacturing Companies. Historia Madania: Jurnal Ilmu Sejarah, 5(2), 137–151. https://doi.org/10.15575/hm.v5i2.13063
Pertiwi, D., Katili, P. B., & Anggraeni, S. K. (2013a). Analisa Hubungan Intellectual Capital Terhadap Business Performance pada Industri Manufaktur. 1(3), 265–271.
Pertiwi, D., Katili, P. B., & Anggraeni, S. K. (2013b). Analisa Hubungan Intellectual Capital Terhadap Business Performance pada Industri Manufaktur. 1(3), 265–271.
Rahmi, R. (2020a). Al-Tarbiyah : Jurnal Pendidikan ( The Educational Journal ) Inovasi Pembelajaran Di Masa Pandemi Covid-19. 30(2), 111–123.
Rahmi, R. (2020b). Inovasi Pembelajaran Di Masa Pandemi Covid-19. Al-Tarbiyah: Jurnal Pendidikan (The Educational Journal), 30(2). https://doi.org/10.24235/ath.v30i2.6852
Rajan, A., van Eupen, P., & Jaspers, A. (1997). Britain’s flexible labour market. What next? RS50, DfEE and CREATE. Tunbridge Wells.
Russell, M. G., Huhtamäki, J., Still, K., Rubens, N., & Basole, R. C. (2015). Relational capital for shared vision in innovation ecosystems. Triple Helix, 2(1). https://doi.org/10.1186/s40604-015-0017-2
Sari, N. P. (2020). Pengaruh Modal Intelektual Terhadap Kinerja Bisnis Pada Ukm Di Kabupaten Sidoarjo ( Studi Empiris pada UKM di Bidang Industri ) Nurul Puspita Sari Jurusan Akuntansi , Fakultas Ekonomi , Universitas Negeri Surabaya , Indonesia.
Schwab, K. (2016). The Fourth Industrial Revolution. World Economic Forum.
Setiawan, H., & Sukatin. (2020). Inovasi Pendidikan Sekolah Menengah Yang Bermutu Dan Profesional. 10(Juni), 18–39.
Sharpe, A. (2001). The Development of Indicators for Human Capital Sustainability. Paper Prepared for the CSLS Session “The Development of Indicators for Human Capital Sustainability.”
Siringoringo, R. H., & Madya, W. (n.d.). Manajemen Proses Inovasi.
Soraya, T. (n.d.). Inovasi pelayanan administrasi kependudukan secara online di kabupaten pati. 1–10.
Sugimura, N. (2018). Advanced Manufacturing Systems—An Introduction to Holonic Manufacturing System. In L. Yao, S. Zhong, H. Kikuta, J.-G. Juang, & M. Anpo (Eds.), Advanced Mechanical Science and Technology for the Industrial Revolution 4.0. Springer Nature. https://doi.org/10.1007/978-981-10-4109-9_29
Suntari, Suwartono, Riyono, J., Pujiwati, E., & Liswanto. (2022). Inovasi Pembelajaran Di Masa Pandemi Covid-19. Jurnal Ilmiah Jendela Pendidikan, 11(1). https://doi.org/10.55129/jp.v11i1.1581
Suyatno. (2010). Inovasi, Market Orientation Dan Advertising Internal Audience Serta Pengaruhnya Terhadap Pengambilan Keputusan.
Tondi, T., Samosir, B., & Hatane, E. (2015). Pengaruh Human Capital Efficiency , Relational Capital Efficiency , Capital Employed Efficiency , Dan Situasi Krisis Ekonomi Global Terhadap Non Performing Loans , Perusahaan Perbankan Di Indonesia Tahun 2007-2015. 49–62.
Viale, R., & Etzkowitz, H. (2005). Third academic revolution: Polyvalent knowledge; the ‘“DNA”’ of the Triple Helix.
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