文章基本信息

标题：PENGUNGKAPAN MODAL INTELEKTUAL PERGURUAN TINGGI VOKASI DI INDONESIA BERDASARKAN INSTRUMEN AKREDITASI PROGRAM STUDI (IAPS) 4.0
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作者：Lilik Intan Herawati ; Ihyaul Ulum ; Ahmad Juanda 等
期刊名称：Ekuitas: Jurnal Ekonomi dan Keuangan
印刷版ISSN：2548-298X
电子版ISSN：2548-5024
出版年度：2020
卷号：4
期号：1
页码：107-121
DOI：10.24034/j25485024.y2020.v4.i1.4428
出版社：Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
摘要：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%).
关键词：IAPS 4.0; intellectual capital; vocational universities