Modal intelektual dan prestasi perniagaan mikro dan kecil (pmk): sebuah sorotan karya naratif (Intellectual capital and the micro and small business performance: a narrative literature review)

Suraiya Ishak, Ahmad Raflis Che Omar, Azima Abdul Manaf, Nur Shafiqah Mohd Sabri

Abstract


Modal intelektual adalah aset tidak nyata yang dapat memberi kesan kepada prestasi perusahaan mikro dan kecil (PMK).  Makalah ini bertujuan membincangkan sorotan karya bentuk naratif bagi memahami konsep modal intelektual dan kaitannya dengan prestasi perniagaan.  Menerusi sorotan literatur naratif maka satu analisis komprehensif, kritikal dan objektif mengenai pengetahuan semasa yang ada mengenai modal intelektual dan prestasi perniagaan dapat dikenal pasti dan membantu pembinaan kerangka konseptual teoritis yang inklusif dan selari dengan arus kajian semasa.  Penemuan menunjukkan modal intelektual, yang terdiri daripada 3 dimensi iaitu modal insan, modal hubungan dan modal struktural, adalah pembolehubah penting dalam kajian mengenai pengurusan prestasi perniagaan.  Asas kepada penciptaan kelebihan bersaing dan nilai tambahnya adalah berteraskan teori Pandangan Berasaskan Sumber (RBV).  Di samping itu pengintegrasian perspektif Model Modal Intelektual Bersepadu (IICM) telah mengembangkan dimensi yang lebih menyeluruh dalam membentuk konstruk modal intelektual (IC) daripada 3 kepada 6 dimensi.  Akhirnya, satu halatuju kajian akan datang berkaitan IC dan prestasi perniagaan telah dapat dikemukakan di mana IC dimodelkan sebagai salah satu pembolehubah daripada kategori aset strategik yang mempengaruhi prestasi PMK.  Modal intelektual merupakan alat yang boleh dioptimumkan bagi mencipta nilai yang menyumbang kepada prestasi firma, manakala kepimpinan keusahawanan adalah tunggak penggerak yang menentukan sejauhmana alat yang dimiliki firma dapat digembeling secara optimum bagi menghasilkan prestasi perniagaan yang baik.  Justeru itu, modal intelektual dan kepimpinan keusahawanan adalah faktor yang menjadi perhatian pengkaji masakini dalam membincangkan isu prestasi dan pengurusan strategik entiti PMK.

Kata kunci:  Modal Intelektual; Prestasi: Aset Tidak Nyata; Pandangan Berasaskan Sumber (RBV); Model Modal Intelektual Bersepadu (IICM)

Abstract

Intellectual capital is an intangible asset that potentially affects the performance of micro and small enterprises (MSEs). This paper aims to deliberate a narrative type of literature review to understand the concept of intellectual capital and its relationship with business performance. Through the narrative literature, a comprehensive, critical and objective analysis about the current existing knowledge on intellectual capital and business performance is identified and assists in the development of an inclusive theoretical conceptual framework in line with the current research. The findings show that intellectual capital consisting of 3 dimensions of human capital, relationship capital and structural capital, is an important variable in the study of business performance management. The basis for the creation of competitive advantage and its value-added is based on the theory of Resource-based View (RBV). In addition, the integration of the Integrated Intellectual Capital Model (IICM) perspective provides a more comprehensive dimensions in the intellectual capital (IC) construct from 3 to 6 dimensions. Finally, a future research focus on IC and business performance is presented where IC is modeled as one of the variables of the strategic asset category that influences MSE performance. Intellectual capital can be optimized as a tool for creating value that contributes to a firm's performance, while entrepreneurial leadership becomes the driving force that determines how well the firm's tools can be optimally organized to produce good business performance. Thus, intellectual capital and entrepreneurial leadership are factors that become the interest of current researchers when addressing the performance and strategic management issues of the MSE entities.

Keywords: Intellectual Capital; Micro and Small Enterprises (MSE); Intangible Assets; Resource Based View (RBV); Integrated Intellectual Capital Model (IICM).


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