The Influence Of Intellectual Capital On Operational Performance

This study explores the relationship between intellectual capital (IC) and operational efficiency in Batik SMEs in Yogyakarta. Utilizing efficiency analysis and the modified Value Added Intellectual Coefficient (VAICTM) for 2024, the research identifies a strong positive correlation between IC and efficiency. All IC components—human, relational, process, and employed capital—play a significant role in improving operational performance. Although operational capital is not present, the study highlights IC’s potential as a strategic asset. These insights are valuable for Batik SME owners, investors, and policymakers, guiding them to optimize IC, encourage operational, and enhance the sector’s competitiveness.