Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia

The purpose of this study is to examine the effect of knowledge-based assets, namely the ability to integrate knowledge and intellectual capital, on organizational performance. This study uses a survey approach with a sample of 313 LPDs (village financial institutions) in the province of Bali, repre...

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Main Authors: Ni Made Rai Juniariani, Noorlailie Soewarno, Alfa Rahmiati
Format: Article
Language:English
Published: LLC "CPC "Business Perspectives" 2025-01-01
Series:Problems and Perspectives in Management
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Online Access:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21465/PPM_2025_01_Juniariani.pdf
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author Ni Made Rai Juniariani
Noorlailie Soewarno
Alfa Rahmiati
author_facet Ni Made Rai Juniariani
Noorlailie Soewarno
Alfa Rahmiati
author_sort Ni Made Rai Juniariani
collection DOAJ
description The purpose of this study is to examine the effect of knowledge-based assets, namely the ability to integrate knowledge and intellectual capital, on organizational performance. This study uses a survey approach with a sample of 313 LPDs (village financial institutions) in the province of Bali, represented by the heads of LPDs. The heads of LPDs were chosen because they are operational executors of LPD and are responsible for the development of LPD management. Data were collected using questionnaires distributed directly to LPD heads. The results of this study indicate that organizational performance is substantially and positively influenced by human capital and relational capital. Spiritual capital does not have a substantial influence on organizational performance, whereas structural capital has a negative effect. Further analysis revealed that knowledge integration capability can mediate the influence of human capital, structural capital, and relational capital. However, it cannot mediate the influence of spiritual capital on organizational performance. The research results strengthen the intellectual capital theory that intellectual capital can increase organizational performance if integrated with ability or dynamic knowledge.
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institution Kabale University
issn 1727-7051
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language English
publishDate 2025-01-01
publisher LLC "CPC "Business Perspectives"
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series Problems and Perspectives in Management
spelling doaj-art-1e615058f2cc4c38b97432cb7caa69302025-01-23T09:53:00ZengLLC "CPC "Business Perspectives"Problems and Perspectives in Management1727-70511810-54672025-01-0123115816810.21511/ppm.23(1).2025.1221465Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, IndonesiaNi Made Rai Juniariani0https://orcid.org/0000-0002-8011-546XNoorlailie Soewarno1https://orcid.org/0000-0003-2134-2125Alfa Rahmiati2https://orcid.org/0009-0002-7554-2309Assistant Professor, Department of Accounting, Faculty of Economics and Business, Universitas Warmadewa [Warmadewa University], IndonesiaProfessor, Department of Accounting, Faculty of Economics and Business, Universitas Airlangga [Airlangga University], IndonesiaAssociate Professor, Department of Accounting, Faculty of Economics and Business, Universitas Airlangga [Airlangga University], IndonesiaThe purpose of this study is to examine the effect of knowledge-based assets, namely the ability to integrate knowledge and intellectual capital, on organizational performance. This study uses a survey approach with a sample of 313 LPDs (village financial institutions) in the province of Bali, represented by the heads of LPDs. The heads of LPDs were chosen because they are operational executors of LPD and are responsible for the development of LPD management. Data were collected using questionnaires distributed directly to LPD heads. The results of this study indicate that organizational performance is substantially and positively influenced by human capital and relational capital. Spiritual capital does not have a substantial influence on organizational performance, whereas structural capital has a negative effect. Further analysis revealed that knowledge integration capability can mediate the influence of human capital, structural capital, and relational capital. However, it cannot mediate the influence of spiritual capital on organizational performance. The research results strengthen the intellectual capital theory that intellectual capital can increase organizational performance if integrated with ability or dynamic knowledge.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21465/PPM_2025_01_Juniariani.pdfintellectual capitalknowledge integration capabilityknowledge-based assetsorganizational performance
spellingShingle Ni Made Rai Juniariani
Noorlailie Soewarno
Alfa Rahmiati
Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
Problems and Perspectives in Management
intellectual capital
knowledge integration capability
knowledge-based assets
organizational performance
title Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
title_full Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
title_fullStr Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
title_full_unstemmed Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
title_short Can knowledge-based assets increase organizational performance? Evidence from village financial institutions in Bali, Indonesia
title_sort can knowledge based assets increase organizational performance evidence from village financial institutions in bali indonesia
topic intellectual capital
knowledge integration capability
knowledge-based assets
organizational performance
url https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/21465/PPM_2025_01_Juniariani.pdf
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AT noorlailiesoewarno canknowledgebasedassetsincreaseorganizationalperformanceevidencefromvillagefinancialinstitutionsinbaliindonesia
AT alfarahmiati canknowledgebasedassetsincreaseorganizationalperformanceevidencefromvillagefinancialinstitutionsinbaliindonesia