PENGELOLAAN MODAL PENGETAHUAN DAN DAMPAKNYA PADA KINERJA KEUANGAN STUDI KASUS PADA PT TELEKOMUNIKASI INDONESIA (PERSERO), TBK

Sucahyo, Ertambang Nahartyo, Dr., M.Sc., CMA., Ak., CA.

2018 | Tesis | MAGISTER AKUNTANSI

Secara teoretis, modal pengetahuan diyakini mampu menciptakan keunggulan kompetitif bagi perusahaan. Banyak unsur dari modal pengetahuan, yang paling utama yaitu modal manusia dengan segala pengetahuan, keahlian, dan pengalamannya. Namun secara praktIk timbul apriori bahwa modal pengetahuan hanyalah jargon semata dan sulit dipraktekkan. Ditambah tidak adanya standar baku untuk pengelolaan modal pengetahuan, menjadi menarik untuk diteliti bagaimana model pengelolaan modal pengetahuan PT Telkom terbukti mampu meningkatkan kinerja keuangan secara impresif. Metode kualitiatif digunakan pada penelitian ini dengan desain penelitian studi kasus-deskriptif. Melalui pengumpulan data berupa wawancara, dokumen, dan observasi, serta memvalidasi ketiga sumber tersebut, dapat ditarik simpulan : Pengelolaan modal pengetahuan di Telkom dimulai dengan perombakan secara radikal budaya organisasi, dilanjutkan dengan pendesaian visi misi strategi yang berkaitan dengan kapabilitas sumber daya manusia, pemberian ruang seluas-luasnya dalam bentuk knowledge management, dan diakhiri dengan sistem pengawasan berupa pengukuran kinerja berbasis sumber daya manusia.

Theoretically, intellectual capital is believed to be able to create competitive advantage for a companies. Intellectual capital has many elements of which the most important is human capital which include knowledge, expertise, and experience. Practically,however, an a priori assumption arises that intellectual capital is merely jargon and is difficult to practice. There is also no standart for intellectual capital management. It is thus interesting to examine how the management model of PT Telkom has proven to be able to impressively improve its financial performance. Quality method is used in this research with descriptive -case study design. Data were collected from in-depth-interview, documents, and observations, which were then validated. Conclusion is drawn : intellectual capital management in Telkom started with a radical overhaul of its organizational culture; it was then followed by designing its missions, visions, and strategies which related to human resource capabilities; and by providing ample opportunities for knowledge managements; It ended with controlling system of human resource performance meaurement.This resulted in impressed improvement of the financial performance when other competitors got the oppsosite result

Kata Kunci : modal pengetahuan, budaya organisasi, visi misi strategi, knowledge management, pengawasan