PENGUNGKAPAN MODAL INTELEKTUAL DI ERA REVOLUSI INDUSTRI 4.0

Eko Wahyudi Antoro, Nikmatu Zuhroh, Stevanus Gatot Supriyadi, Petty Arisanti, Muhammad Yovie Setiawan

Abstract


Abstrak:  Intellectual Capital Disclosure (ICD) merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, namun juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0 seiring berjalannya waktu. saat ini fokus pada Internet of Think (IoT) dan Artificial Intelligence (AI). Tujuan dari penelitian ini adalah untuk menganalisis dan mendeskripsikan pengkungapan modal intellectual perusahaan yang go publik di Bursa Efek Indonesia di era revolusi industri 4.0 berdasarkan metode liteature review.  Hasil penelitian ini menunjukkan bahwa ICD merupakan sarana untuk menciptakan dan mempertahankan keunggulan kompetitif perusahaan, selain itu juga dapat membantu manajemen untuk memutuskan dan mengatur kinerja perusahaan. Namun yang belum diatur adalah keterbukaan terkait IC, sehingga sifat penangkapan IC masih dilakukan secara sukarela. Faktanya, berbagai penelitian terdahulu yang mengkaji ICD, belum ditemukan yang mengulas proses pemberitaan baik berbasis teknologi digital, sistem maupun berbasis aplikasi, padahal, hal ini akan menjadi dukungan yang signifikan di era revolusi industri 4.0. Saat ini pun masih sedikit perusahaan Indonesia yang sudah go public dan mengungkapkan IC karena masih bersifat sukarela. Sehingga pengambil kebijakan tidak bisa memantau secara maksimal dan tidak ada sanksi yang dikenakan kepada perusahaan yang melakukan pengungkapan. Selain itu, proses pelaporan juga masih dilakukan secara manual, meskipun dibantu dengan program atau aplikasi akuntansi, namun sifatnya masih parsial dan belum terintegrasi dengan aplikasi atau website pengambil kebijakan seperti Bursa Efek Indonesia, hal ini menjadi alasannya. perlunya Intellectual Capital Disclosure ditetapkan sebagai “Wajib” atas dasar manfaatnya, dan diharapkan juga terdapat alat-alat yang mendukung kegiatan tersebut, seperti dengan menyiapkan sistem yang terintegrasi atau bila diperlukan dengan alat-alat aplikasi sebagai kontrol media dan mempercepat proses pemberitaan.

Keywords


Intellectual Capital Disclosure (ICD), Era Revolusi Industri Indutri 4.0, Sukarela, Wajib

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DOI: http://dx.doi.org/10.31000/bvaj.v7i2.9791

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