Model Pencatatan Intellectual Capital dalam Menghadapi Perubahan Paradigma Akuntansi Baru


  • Henny Hendarti UBiNus



intellectual capital, record model, accounting


The more competitive of competition in business world has made the company having competitive advantage continuously through the management of human resource. Competitive advantage can be created with intellectual capital, by human capital, structural capital, customer capital, commitment, and competence. The article discuss intellectual capital record model in facing the changes of new accounting paradigm.

Author Biography

Henny Hendarti, UBiNus

Jurusan Komputerisasi Akuntansi, Fakultas Ilmu Komputer


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