Research Article

The Influence of Intellectual Capital on the Performance of UMKM Tempe Craftsmen in Sukabumi City

Authors

  • Dwi Jayanti Departement of Accounting, Jendral Achmad Yani University, Indonesia
  • Romli Romli Departement of Accounting, Jendral Achmad Yani University, Indonesia

Abstract

This study aims to examine the effect of intellectual capital on the performance of UMKM tempe craftsmen in Sukabumi City. The intellectual capital measurement uses four sub-variables, namely social capital, customer capital, human capital, and technology capital, while the performance of MSMEs is measured using quantitative and qualitative approaches. The population in this study was all Tempe craftsmen SMEs who are members of the Tempe Producers Association in Sukabumi City. We used a sampling technique called saturated sampling. The data analysis technique used in this study was multiple linear regression using SPSS as a data processing tool. The findings of this study indicate that social capital and technological capital have no significant effect on the performance of SMEs. Customer capital and human capital have a significant positive effect on MSME performance. While social capital, customer capital, human capital, and technology capital all impact the performance of UMKM tempe craftsmen in Sukabumi City.

Article information

Journal

Journal of Economics, Finance and Accounting Studies

Volume (Issue)

5 (1)

Pages

16-25

Published

2023-01-06

How to Cite

Jayanti, D., & Romli , R. (2023). The Influence of Intellectual Capital on the Performance of UMKM Tempe Craftsmen in Sukabumi City. Journal of Economics, Finance and Accounting Studies, 5(1), 16–25. https://doi.org/10.32996/jefas.2023.5.1.2

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Keywords:

Intellectual Capital, Social Capital, Customer Capital, Human Capital, Technology Capital, UMKM Performance