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Kasih Prihantoro; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose – This article aim For develop approach new in management source Power strategic human resources with integrate dimensions adaptive and cognitive in context digital transformation of organizations . Research This based on synthesis theoretical from works Prihantoro et al . (2022–2023), in order to review return the role of HR as driver main superiority competitive based knowledge in the era of disruption technology . Design/ methodology / approach – This article use method studies library conceptual with approach qualitative- descriptive analysis done to six work main topic that discusses strategic HR topics , digitalization organization and learning organization . Synthesis done For building an integrative model that emphasizes influence digital transformation towards performance and development of organizational human resources . Findings – Results of analysis show that approach adaptive-cognitive can strengthening HR strategy in face change environment business . Merger digital competence , ability Study organization , as well as leadership transformative proven become key in optimize HR functions in general strategic . HR is not Again only nature administrative , but is driving force main innovation and efficiency . Implications practical – Organization need designing repeat digital learning- based HR policies , building ecosystem management knowledge , as well as push culture Innovation . Data- driven and intelligence-driven HR practices artificial is also recommended For taking decision strategic . Originality / Value – This article offer novelty conceptual through integration theory learning organization and approach mark in digital HR management . Contribution This expand traditional HRM coverage to realm more strategic​ responsive to challenge technology .

Sri Sundari; Mia Kusmiati; Suca Rusdian; Nita Eldiani

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study explores how human resource (HR) management functions as a strategic pillar in developing a resilient and adaptive defense economy in the global era. The research integrates national policies, defense industry power competition, and international collaboration through an HR-based global competence approach. The study employs a systematic literature review (SLR) method, analyzing over 50 peer-reviewed articles published in Scopus/WoS indexed journals between 2021 and 2025. The research synthesizes a framework that combines strategic human resource management, defense economics, and global collaboration. The findings reveal that HR is not merely an administrative function but plays a strategic role in strengthening defense through the development of human power, digital literacy, and international collaboration. The study further highlights that the success of defense industry synergies is largely influenced by the readiness of human resource actors to integrate innovation, diplomacy, and transnational knowledge. For practical implications, the study suggests that national defense policies must invest in specialized human resource development centers, design curricula aligned with global threats and technologies, and build strategic partnerships with international defense actors. This study is the first to conceptualize an integrative framework that places HR at the core of defense economy transformation in the post-pandemic, digitally driven global landscape, offering both theoretical novelty and practical relevance for policymakers and defense educators.

F. Sukma Wahyudin; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to integrate three strategic pillars in strengthening Indonesia's defense human resources (HR), namely Crew Resource Management (CRM) in military medicine, national biological defense, and STEM-based education. Design/methodology/approach –The research used a systematic literature review approach by examining literature from international databases (Elsevier, Springer, Wiley, Taylor & Francis, ACM, IEEE, ScienceDirect, SAGE, DOAJ, JSTOR) and reputable national journals (SINTA, GARUDA, BRIN). The analysis was conducted thematically with normative, empirical, and conceptual approaches. Findings –The study results show that: (1) CRM effectively improves communication, coordination, and decision-making of military medical teams in crisis situations; (2) the establishment of a Biological Defense Agency is urgently needed to address the threat of pandemics, bioterrorism, and transnational biosecurity; and (3) STEM education has been proven to strengthen innovation, adaptability, and the competence of the younger generation of defense personnel. The integration of these three aspects results in the CRM–Bio-Defense–STEM Nexus conceptual framework as the foundation for developing Indonesian defense human resources towards the 2045 vision. Practical implications –This study recommends strengthening national policies through: (1) a STEM-based defense curriculum, (2) CRM training in military medical education and operations, and (3) the establishment of a special biological defense institution as the front line in facing biological threats.Originality/value –This article provides a new contribution in the form of an integrative conceptual model of CRM–Bio-Defense–STEM that has never been studied holistically in the context of Indonesian defense, while also offering a strategic framework for the development of adaptive, innovative, and resilient national defense human resources.

Nur’aini Budi Cahyani; Retno Mulatsih; Andar Sri Sumantri

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

Shipping safety is an essential prerequisite in global and domestic maritime operations. However, ship accident incidents remain an annual vulnerability, often caused by suboptimal safety systems. This study aims to analyze the partial effects of the Implementation of the International Safety Management (ISM) Code (X1), the Implementation of Shipping Navigation Aids (SBNP) (X2), Master's Responsibility (X3), and Crewing (X4) on Shipping Safety (Y) at Gresik Public Port, East Jawa. The method used is descriptive and quantitative analysis with multiple linear regression. The research population consists of ship crew members at Gresik Port, with a sample of 100 respondents selected through the Quota Sampling technique. The results of the regression analysis show the equation Y = -1.480 + 0.293X1 + 0.314X2 + 0.187X3 + 0.311X4 + \mu. The partial hypothesis test (t-test) confirms that all independent variables have a positive and significant effect on Shipping Safety. The most dominant variable influencing Shipping Safety is SBNP Implementation (X2) with a coefficient of 0.314, followed closely by Crewing (X4) with a coefficient of 0.311. The Coefficient of Determination (R^2) is 0.685, indicating that 68.5% of the variation in Shipping Safety is influenced by these four variables. These findings underscore the importance of investing in technology-based navigation infrastructure and enhancing the competence of maritime human resources in high-traffic operational areas.

Mei Manullang; Riamin Sinaga; Andar Gunawan Pasaribu

jurnal Riset Rumpun Agama dan Filsafat 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the role of Internal Quality Assurance (IQA) in creating and maintaining excellent schools. IQA is a systematic mechanism designed to ensure that all educational processes operate according to established quality standards while serving as a means for continuous evaluation and improvement. This research employs a literature study method with a descriptive qualitative approach, utilizing secondary sources such as books, scientific journals, government regulations, and relevant previous studies. The findings indicate that IQA plays a strategic role in building an education system oriented toward quality and accountability. Through the implementation of the Plan-Do-Check-Act (PDCA) cycle, schools are able to establish measurable quality standards, control learning processes, and conduct continuous evaluations of educational outcomes. The implementation of IQA also fosters a culture of quality that encourages collective awareness among all school members regarding the importance of continuous improvement. However, IQA implementation still faces several challenges, including limited competent human resources, lack of leadership commitment, inadequate facilities and infrastructure, and resistance to change. A case study at SMP Negeri 2 Tarutung reveals that the success of IQA is determined by visionary leadership, stakeholder support, and the use of data-based quality information systems. Therefore, IQA functions not only as a supervisory tool but also as a managerial strategy for achieving holistic and sustainable educational quality improvement

Anisa Nazaila Idris; Mahfudzah Rahva Nur Laily; Syarifuddin, Syarifuddin

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Law enforcement against narcotics crimes in Indonesia faces various complex problems, both from legal aspects, institutional structure, and community legal culture. Even though Law Number 35 of 2009 concerning Narcotics has been enacted, the circulation and abuse of narcotics is still increasing every year. This study aims to analyze problems in law enforcement against perpetrators of narcotics crimes and identify the factors that affect them. The research method used is normative juridical with a legislative approach and a case approach. The results of the study show that the main obstacles lie in the lack of coordination between law enforcement agencies, weak integrity of the apparatus, overlapping regulations, and low public legal awareness. In addition, the limitation of supporting facilities and infrastructure such as rehabilitation facilities, forensic laboratories, and early detection technology also hinders the effectiveness of case handling. The high modus operandi of increasingly sophisticated narcotics networks is also a challenge for the authorities. Therefore, strengthening regulations, increasing the capacity of human resources, utilizing modern technology, and more intensive collaboration between agencies need to be optimized as a comprehensive effort to strengthen the effectiveness of law enforcement in the narcotics sector.

Sujoko Winanto; Abdul Haris Muchtar

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the context of accelerating global economic volatility, organizations are increasingly required to adopt agile business models that enable them to remain competitive and resilient. Although business agility has been extensively discussed from structural and technological perspectives, the strategic role of Human Resources (HR) in shaping agile organizations and addressing the future of work remains insufficiently explored. This study aims to examine how HR contributes to organizational adaptability and resilience in uncertain environments by aligning human capital practices with agile frameworks. Using a mixed-methods approach, data were collected through surveys and semi-structured interviews with HR leaders and employees in industries most exposed to economic disruption, including finance, technology, and manufacturing. The findings reveal four critical dimensions of HR’s role: workforce flexibility achieved through reskilling initiatives and adaptive work arrangements; agile leadership development to enhance decision-making under uncertainty; prioritization of employee well-being and engagement as foundations of organizational resilience; and digital HR transformation leveraging analytics and artificial intelligence to strengthen efficiency and collaboration. These findings validate and extend the existing literature, demonstrating that HR is not merely a supporting or administrative function but a strategic driver of agility. The study concludes that by embedding HR strategies into organizational agility frameworks, companies can better navigate economic turbulence, enhance workforce adaptability, and secure long-term competitiveness in the global market.

Ayu Widia Ningsih; Hendri Asri Harahap; Ariq Wicaksono; Fuad Shofwan; Nur Aini Farida

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to examine the implementation of guidance and counseling services at SMPIT Miftahul Falah Karawang, focusing on the counseling approaches applied and the challenges faced by counseling teachers during the process. The research employed a qualitative descriptive method using observation and interviews as data collection techniques. The results reveal that guidance and counseling services are carried out through a humanistic and persuasive approach grounded in Islamic values. The counseling teacher serves as a facilitator who understands students’ emotional conditions and guides them toward behavioral improvement based on awareness and responsibility. This approach creates a supportive environment that encourages openness and mutual trust between the teacher and students. Nevertheless, several challenges remain, including the limited number of counselors, students’ varying levels of openness, and insufficient coordination among teachers in addressing student issues. These findings highlight the importance of institutional support through the enhancement of human resources, continuous professional development, and stronger collaboration between counseling teachers and school administrators. Such efforts are expected to strengthen the role of guidance and counseling services as a medium for character education in accordance with Islamic principles.

Anak Agung Istri Cinta Dewi; Ni Putu Irmayanti; Ni Made Widiari Rahayu; Ni Ketut Istha Lestari; Ni Kadek Sinta Oktaviana Prana Dewi +2 more

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee performance is one of the key indicators in assessing the quality of human resources within an organization or company. To improve performance, companies generally implement various strategies, such as training programs, educational development, enforcement of work discipline, motivational efforts, and the management of a supportive work environment. This study aims to analyze the influence of competence, work discipline, and organizational climate on employee performance at The Kayon Resort Ubud. This research involved all employees of The Kayon Resort Ubud as the population. The sampling technique used was a saturated sampling method, in which the entire population was included as the research sample, totaling 71 respondents. To analyze the relationships between variables and test the hypotheses, multiple linear regression analysis was employed. The results of the study indicate that competence has a positive and significant effect on employee performance. Likewise, work discipline and organizational climate also have a positive and significant influence on employee performance at The Kayon Resort Ubud. Based on these findings, future researchers are encouraged to expand the study by including other variables that may affect employee performance.

Desak Made Mya Yudia Sari; Ida Ayu Nirma Prameswari; Ni Putu Indah Jeniari

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The implementation of Good Corporate Governance principles plays a crucial role in ensuring that transparency, accountability, and sustainability are able to optimally support village economic development. The purpose of this study is to analyze in depth the implementation of Good Corporate Governance principles, including transparency and participatory, in the Wija Sari Village-Owned Enterprise in Samsam Village. This study uses a qualitative case study with an interpretive paradigm as the umbrella and research method. Qualitative observation data used include observation, interviews, and documentation using four key informants and validators. The Wija Sari Village-Owned Enterprise in Samsam Village, was chosen as the research site. The results of the study indicate that transparency and participatory characteristics can be implemented in accordance with applicable rules and procedures at the planning, implementation, and accountability in the management of the Village-Owned Enterprise, whose funding sources are transferred through village funds. Although several obstacles were found in the management process, such as limited competent human resources and balanced with digitalization to support real-time data transparency. This research is expected to be a reference for other Village-Owned Enterprises or similar institutions in optimizing the principles of Good Corporate Governance for the welfare of village communities in accordance with their objectives.

Arbaum Muawanah; Almira Santi Samasta

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this study is to evaluate how transformational leadership style, work motivation, and work discipline affect employee performance at the Alpha Indonesia Foundation in Central Java. The social background of the foundation, which includes various issues related to human resources and workplace dynamics, highlights the importance of this study. Using a census strategy, all 49 employees participated as respondents in this survey-based quantitative approach. A closed-ended questionnaire based on a Likert scale that had undergone validity and reliability testing to ensure measurement accuracy was used to collect data. The partial and simultaneous effects of these factors were evaluated using multiple linear regression analysis. Regardless of worker performance. The results of the study show that work motivation increases productivity, work discipline encourages regularity and consistency in job performance, and transformational leadership significantly improves employee morale. Overall, it has been proven that these three factors have a significant impact on the performance of agency employees. These results highlight the importance of intrinsic motivation, work discipline, and inspirational leadership as critical components in maximizing employee performance, especially in non-profit organizations involved in social and educational development.

Muhamad Saleh Sukiman

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study is driven by the pressing necessity for educational institutions to possess skilled and high quality workforce  to ensure educational achievement. Human resource administration plays a strategic role in enhancing individual contributions toward achieving academic objectives. The quality of school HR is a crucial factor in determining both educational standards and outcomes. The purpose of this research is to explore how personnel administration contributes to the creation of superior HR within schools. A Systematic Literature Review (SLR) approach was employed, analyzing 30 articles accredited at the national level sourced from Google Scholar. The systematic literature review  method was selected since it provides a thorough understanding and integrates findings from a range of pertinent studies, leading toward more credible and dependable conclusions. The findings indicate that HR administration is a key element in developing excellent educational staff through several mechanisms, including administrative oversight, educator hiring and screening, capacity building, and work performance assessment, well being and equitable remuneration and institutional culture building, and dispute resolution. These interrelated elements collectively contribute to forming superior HR, consequently enhances the general standard of education. This study provides a significant contribution to understanding the pivotal role of HR management within educational settings and presents effective approaches that schools can implement to strengthen the standard of their educational staff.

Fadiah Aisyah; Julfie Zahara; Gama Pratama

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.  

Azyumardi Azra; Arsa Arsa; Laily Ifazah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand the application of zakat accounting at LAZ BAZNAS Jambi City, to identify the obstacles in implementing zakat accounting at LAZ BAZNAS Jambi City, and to determine the suitability of the zakat accounting application at LAZ BAZNAS based on PSAK No. 109. This research uses a qualitative descriptive method, with data collected through interviews. The results of the study indicate that, first, the application of zakat accounting at BAZNAS Jambi City—based on the elements of recognition, measurement, and disclosure—has been implemented in accordance with PSAK No. 109. In terms of presentation, BAZNAS Jambi City provides cash flow financial reports, and the amil section is also included in the fund change report. Second, the obstacles faced by BAZNAS Jambi City include inefficiency in the distribution process in terms of time and energy, and the inability to use banking accounts. Other challenges are related to the lack of understanding and skills among human resources, the complexity of transactions, and insufficient government support to enable cooperation with banks, which would facilitate the distribution of zakat funds. Third, the conformity of zakat accounting application at BAZNAS Jambi City has been generally appropriate. However, in the presentation of financial statements, there are no changes in managed assets and no notes to the financial statements. Therefore, in terms of conformity, the financial statements of BAZNAS Jambi City are not yet fully in accordance with PSAK No. 109.

Fitri Dwi Jayanti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

Elisa Sah Putri; Widia Dhari

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The COVID-19 pandemic has served as a major catalyst in transforming work patterns and organizational culture across various sectors. This study aims to provide an in-depth description of changes in work culture after the pandemic using a qualitative descriptive method. Data were collected through literature reviews from scientific journals, books, and relevant research reports. The results show that the pandemic triggered significant transformations in organizational work systems, particularly through the adoption of flexible work models such as work from home (WFH) and hybrid working. This shift was accompanied by an increased reliance on digital technology as the primary tool for coordination, communication, and performance evaluation. In addition to systemic changes, the pandemic fostered new organizational values such as flexibility, empathy, trust, and work-life balance. Human-centered leadership has become increasingly vital for maintaining employee motivation and psychological well-being. In the context of human resource management, recruitment, training, and performance evaluation have become more result-oriented, emphasizing actual contributions rather than physical presence.  

Kustiyono Kustiyono

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

Eko Syukri Mulyadi; Rachman Hakim

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Corruption in Indonesia has become a systemic and complex issue, posing a threat to economic, social, and political stability. Despite various efforts, including the establishment of the Corruption Eradication Commission and robust law enforcement, Indonesia’s Corruption Perception Index has remained stagnant or declined in recent years. This is primarily due to the inadequacy of conventional audit methods, which struggle to detect complex and hidden corruption schemes. This study examines how the role of investigative audits by the Supreme Audit Agency (BPK) can be optimized through synergy with the Whistleblowing System (WBS) to enhance corruption eradication efforts in Indonesia. Investigative audits, which focus on detecting fraud, are crucial as they can convert audit evidence into legal proof in corruption cases. However, the BPK’s role is often hindered by limited human resources, independence, and weak coordination. Using qualitative research and a literature review, this study analyzes relevant documents, books, scientific journals, and official reports to identify and classify relevant data. The findings indicate that strong synergy between BPK's investigative audits and the WBS is essential. Optimizing these two instruments requires significant reforms, including strengthening whistleblower protection laws, improving inter-agency collaboration, and fostering a robust anti-corruption culture. The study concludes that BPK’s investigative audits are effective in uncovering state losses, but their success depends on follow-up actions and coordination with law enforcement. The WBS can detect corruption early, but its effectiveness is limited by weak whistleblower protection and lack of trust in internal reporting channels.

Rahmawati, Safira Aulia; Nurazizah, Khofifah; Cahyani, Agustin Tri; Sulasih, Sulasih

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the marketing strategy of the Wadiah Savings Product (Hanabung) at KSPPS Hanada Quwais Sembada using a SWOT approach to identify internal strengths, weaknesses, external opportunities, and threats influencing the institution’s marketing performance. The research employs a descriptive quantitative method supported by qualitative data obtained from interviews with five key informants. Data analysis was conducted using the IFE and EFE matrices to evaluate the weight, rating, and score of each strategic factor. The findings indicate that KSPPS Hanada’s major strengths include strong member loyalty, personalized services, and compliance with sharia principles. The main weaknesses are conventional promotional activities, limited marketing human resources, and insufficient digital innovation. Opportunities arise from increasing public awareness of Islamic finance, while threats come from digital financial service competition and low financial literacy levels. With an IFE score of 3.10 and an EFE score of 2.75, the institution is positioned within a growth strategy. The study highlights the need for more innovative and adaptive marketing strategies through digitalization, human resource development, and continuous financial literacy initiatives.

Muhammad Ryu Syaputra; Afrizal, Afrizal; Fredy Olimsar

DHARMA EKONOMI 2025 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to analyze the relationship between managerial ownership, institutional ownership, audit committee, and research and development (R&D) expenses on Intellectual Capital Disclosure (ICD) in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Intellectual Capital Disclosure is essential as it reflects a company’s ability to manage knowledge, innovation, and human resources that serve as its competitive advantage. This research employs a quantitative approach using the total sampling method, where all healthcare sector companies that meet the criteria are included as samples. Secondary data were obtained from annual reports and analyzed using panel data regression with the assistance of Stata 19 software. Model selection was conducted through Chow, Hausman, and Lagrange Multiplier (LM) tests, with the results indicating that the Random Effect Model (REM) was the most appropriate model to use. The results show that managerial ownership, institutional ownership, and audit committee have negative and insignificant relationships with Intellectual Capital Disclosure. In contrast, research and development activities have a positive and significant relationship with Intellectual Capital Disclosure.