Research Article
Critical Reflection on The Criteria for The Recognition of Intellectual Capital in SMEs
@INPROCEEDINGS{10.4108/eai.22-9-2022.2337413, author={Linda Lores and Iskandar Muda and Prihatin Lumbanraja and Idhar Yahya}, title={Critical Reflection on The Criteria for The Recognition of Intellectual Capital in SMEs}, proceedings={Proceedings of the 3rd Economics and Business International Conference, EBIC 2022, 22 September 2022, Medan, North Sumatera, Indonesia}, publisher={EAI}, proceedings_a={EBIC}, year={2024}, month={4}, keywords={intellectual capital creative ideas intangible assets}, doi={10.4108/eai.22-9-2022.2337413} }- Linda Lores
Iskandar Muda
Prihatin Lumbanraja
Idhar Yahya
Year: 2024
Critical Reflection on The Criteria for The Recognition of Intellectual Capital in SMEs
EBIC
EAI
DOI: 10.4108/eai.22-9-2022.2337413
Abstract
The purpose of this study is to reflect on the intellectual capital of SMEs that are adapted to the conditions of SMEs in understanding and acknowledging the intellectual capital generated internally. This research is qualitative, reflective researchers have account and interpretation of the phenomena studied and use interviews and direct observation techniques to culinary business actors in the city of Medan, using the NVivo 12 plus method, visualize how business actors in practice use Intellectual capital and make it is visible. , and recognizes the importance of Intellectual Capital, and how much information about intangible assets can be identified by SMEs that other companies do not identify. The study results found that SMEs' Intellectual Capital as knowledge to create and find in the form of quality assets and strategies. This study has limitations with subjective interpretations and findings. given the same opportunity and evidence, do not necessarily make the same conclusions
