Buku Ajar Supply Chain Management Theory and Practice
Abstract
Dalam revolusi industri 4.0 perusahaan harus beralih dari sistem manual ke sistem otomatisasi, tenaga kerja profesional serta teknologi 3D printing. Dengan perkembangan teknologi setiap perusahaan berupaya untuk selalu berinovasi agar mampu bersaing di pasar global. Demikian juga pengetahuan dan Skill tenaga kerja harus mengikuti perkembangan di era revolusi industri ini. Perusahaan perlu memikirkan aset berwujud dan tidak berwujud dalam menghadapi perkembangan teknologi dan persaingan global. Aset tak berwujud merupakan pengetahuan dan Skill tenaga kerja yang dimiliki perusahaan dapat menghasilkan manfaat ekonomi di masa depan. (Stewart, 1997; dalam Chayati dan Kurniasih, 2015). Menurut International Federation of Accountant (IFAC) (1998), terdapat tiga jenis intellectual capital yaitu: 1) Organizational capital, 2) Relational capital, dan 3) Human capital.
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