| Issue |
SHS Web Conf.
Volume 212, 2025
1st International Conference on Advanced Research in Sustainable Economic and Social Science (ICARSESS-24)
|
|
|---|---|---|
| Article Number | 04045 | |
| Number of page(s) | 13 | |
| Section | Social Science for Sustainable Development | |
| DOI | https://doi.org/10.1051/shsconf/202521204045 | |
| Published online | 05 March 2025 | |
The Influence Of Intellectual Capital On Operational Performance
Universitas Pembangunan Nasional “Veteran” Yogyakarta, Yogyakarta, Indonesia
* Corresponding author: alvian.alvinmubarok@upnyk.ac.id
This study explores the relationship between intellectual capital (IC) and operational efficiency in Batik SMEs in Yogyakarta. Utilizing efficiency analysis and the modified Value Added Intellectual Coefficient (VAICTM) for 2024, the research identifies a strong positive correlation between IC and efficiency. All IC components—human, relational, process, and employed capital—play a significant role in improving operational performance. Although operational capital is not present, the study highlights IC’s potential as a strategic asset. These insights are valuable for Batik SME owners, investors, and policymakers, guiding them to optimize IC, encourage operational, and enhance the sector’s competitiveness.
Key words: M-VAIC / Yogyakarta / SMEs / Value Creation / Efficiency
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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