PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0

PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0

The purpose of this research is to identify and provide a high level description of intellectual capital disclosure of vocational colleges in Indonesia based on the Accreditation Instrument of Study Program (IAPS) 4.0. Six ways numerical coding system of content analysis was used to analyze the data...

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Bibliographic Details
Main Authors: Lilik Intan Herawati, Ihyaul Ulum, Ahmad Juanda
Format: Article
Language:Indonesian
Published: Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya 2020-06-01
Series:Ekuitas: Jurnal Ekonomi dan Keuangan
Subjects:
IAPS 4.0
intellectual capital
vocational universities
Online Access:https://ejournal.stiesia.ac.id/ekuitas/article/view/4428
Description
Summary:The purpose of this research is to identify and provide a high level description of intellectual capital disclosure of vocational colleges in Indonesia based on the Accreditation Instrument of Study Program (IAPS) 4.0. Six ways numerical coding system of content analysis was used to analyze the data. The results indicate that IC disclosure patterns chosen by vovational colleges in Indonesia are mostly in the form of pictures / graphics and narratives. However, the number of undisclosed IC items was very dominant (47.4%).
ISSN:2548-298X
2548-5024

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