Pengaruh Manajemen Pengetahuan terhadap Modal Intelektual, dan Inovasi Industri Besar dan Sedang di Sulawesi Utara

  • Fanda Daisy Prully Rundengan Universitas Sam Ratulangi
  • Robert Lambey Universitas Sam Ratulangi
  • Wulan Daisy Kindangen Universitas Sam Ratulangi

Abstract

Penelitian ini bertujuan menguji secara empiris pengaruh manajemen pengetahuan terhadap modal intelektual dan inovasi Perusahaan. Secara kontekstual, penelitian ini memiliki kebaruan dengan memfokuskan pada Industri Besar dan Sedang (IBS) di Sulawesi Utara yang tengah menghadapi tekanan penurunan kinerja akibat keterbatasan modal dan tingginya biaya operasional, sehingga penguatan manajemen pengetahuan dan optimalisasi modal intelektual menjadi strategi adaptif yang krusial. Berlandaskan Resource-Based View (RBV) dan Knowledge-Based View (KBV), studi kunatitatif ini menggunakan pendekatan explanatory research. Data diperoleh melalui kuesioner terhadap 114 manajer Perusahaan besar dan sedang di Provinsi Sulawesi Utara yang dipilih dengan teknik purposive sampling. Analisis data menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa manajemen pengetahuan berpengaruh positif dan signifikan terhadap modal intelektual (β = 0,762; p < 0,05). Selain itu, manajemen pengetahuan juga berpengaruh positif dan signifikan terhadap inovasi perusahaan (p < 0,05, T-tabel = 12,572 > 1,96). Temuan ini menegaskan bahwa kompetensi manajerial dalam mengelola pengetahuan mampu memperkuat modal intelektual sekaligus mengingkatkan kapabilitas inovasi. Manajemen pengetahuan mendorong pengenalan peluang, orkestrasi sumber daya, serta terciptanya lingkungan yang mendukung eksperimen dan kreativitas. Pengaruh positif ini menunjukkan bahwa organisasi mampu mengelola pengetahuan secara efektif lebih adaptif terhadap perubahan teknologi dan dinamika pasar, serta lebih mampu mengurangi ketidakpastian dan menghasilkan keputusan strategis yang inovatif.

Keywords: Inovasi, Modal Intelektual, Manajemen Pengetahuan, Teori KBV, Teori RBV

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Published
2026-03-03
How to Cite
Rundengan, F. D. P., Lambey, R., & Kindangen, W. D. (2026). Pengaruh Manajemen Pengetahuan terhadap Modal Intelektual, dan Inovasi Industri Besar dan Sedang di Sulawesi Utara. Jambura Accounting Review, 7(1), 224 - 239. https://doi.org/10.37905/jar.v7i1.271
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