The effect of IT governance on business resilience with intellectual capital as mediating variable
Micro, Small, and Medium Enterprises (MSMEs) must continue to adapt in today's rapidly changing digital business climate to become resilient organizations and maintain their competitive advantage. This study examines the relationship between IT governance (ITG), intellectual capital (IC), and b...
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Purwokerto
2024-10-01
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| Series: | Kompartemen: Jurnal Ilmiah Akuntansi |
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| Online Access: | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23028 |
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| _version_ | 1841553488262201344 |
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| author | Ira Hapsari Agung Praptapa Puji Lestari Eliada Herwiyanti |
| author_facet | Ira Hapsari Agung Praptapa Puji Lestari Eliada Herwiyanti |
| author_sort | Ira Hapsari |
| collection | DOAJ |
| description | Micro, Small, and Medium Enterprises (MSMEs) must continue to adapt in today's rapidly changing digital business climate to become resilient organizations and maintain their competitive advantage. This study examines the relationship between IT governance (ITG), intellectual capital (IC), and business resilience (BR). Data were collected from 100 MSMEs in Banyumas, Central Java. Specifically, the researcher investigated how IC mediates the effect of ITG on business resilience. The study used a causal step analysis method. The results showed that ITG has a positive effect on business resilience. ITG can improve IC and strengthen business resilience. This mediation suggests that building intellectual capital can increase the benefits of IT and make companies stronger. This knowledge is valuable for MSME managers and policy makers to improve organizational resilience through ITG strategies and IC development. |
| format | Article |
| id | doaj-art-dd2b5bc710db4d9db8ef376a5baa7bd2 |
| institution | Kabale University |
| issn | 1693-1084 2579-8928 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | Universitas Muhammadiyah Purwokerto |
| record_format | Article |
| series | Kompartemen: Jurnal Ilmiah Akuntansi |
| spelling | doaj-art-dd2b5bc710db4d9db8ef376a5baa7bd22025-01-09T08:17:50ZengUniversitas Muhammadiyah PurwokertoKompartemen: Jurnal Ilmiah Akuntansi1693-10842579-89282024-10-0122232934110.30595/kompartemen.v22i2.230286515The effect of IT governance on business resilience with intellectual capital as mediating variableIra Hapsari0Agung Praptapa1Puji Lestari2Eliada Herwiyanti3Universitas Jenderal SoedirmanUniversitas Jenderal SoedirmanUniversitas Jenderal SoedirmanUniversitas Jenderal SoedirmanMicro, Small, and Medium Enterprises (MSMEs) must continue to adapt in today's rapidly changing digital business climate to become resilient organizations and maintain their competitive advantage. This study examines the relationship between IT governance (ITG), intellectual capital (IC), and business resilience (BR). Data were collected from 100 MSMEs in Banyumas, Central Java. Specifically, the researcher investigated how IC mediates the effect of ITG on business resilience. The study used a causal step analysis method. The results showed that ITG has a positive effect on business resilience. ITG can improve IC and strengthen business resilience. This mediation suggests that building intellectual capital can increase the benefits of IT and make companies stronger. This knowledge is valuable for MSME managers and policy makers to improve organizational resilience through ITG strategies and IC development.https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23028business resilienceit governanceintellectual capitalmsme |
| spellingShingle | Ira Hapsari Agung Praptapa Puji Lestari Eliada Herwiyanti The effect of IT governance on business resilience with intellectual capital as mediating variable Kompartemen: Jurnal Ilmiah Akuntansi business resilience it governance intellectual capital msme |
| title | The effect of IT governance on business resilience with intellectual capital as mediating variable |
| title_full | The effect of IT governance on business resilience with intellectual capital as mediating variable |
| title_fullStr | The effect of IT governance on business resilience with intellectual capital as mediating variable |
| title_full_unstemmed | The effect of IT governance on business resilience with intellectual capital as mediating variable |
| title_short | The effect of IT governance on business resilience with intellectual capital as mediating variable |
| title_sort | effect of it governance on business resilience with intellectual capital as mediating variable |
| topic | business resilience it governance intellectual capital msme |
| url | https://jurnalnasional.ump.ac.id/index.php/kompartemen/article/view/23028 |
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