The Effect of Big Data Media Social on Intellectual Capital: Evidence from Makassar SMES

DOI

10.2991/978-2-38476-202-6_96How to use a DOI?

Keywords

Intellectual Capital; Big Data; Social Media; SMEs

Abstract

Big data is being used in business processes more and more since the pandemic. Big data from social media (BDMS), in particular, has benefited small and medium-sized businesses (SMEs) in Indonesia. Every social media platform that SMEs hold is actually a type of intellectual capital (IC) that needs to be acknowledged, evaluated, and presented. This study’s objective is to evaluate the impact of BDMS on IC as a foundation for its presentation in financial reports. The SMEs in Makassar City were chosen as the sample for this study’s data collection, and a questionnaire was provided to them. In this work, the BDMS and its influencing elements are subjected to quantitative empirical tests. Next, examine how BDMS affects IC. Statistical methods were used to analyse the data, particularly route analysis and factor analysis using SEM PLS. All of the research’s hypotheses were proven correct, proving that the most important elements affecting the use of big data from social media are technological maturity, privacy compliance, data accessibility, and the availability of both human resources and talents. This has an impact on how MSME intellectual capital is used in big data. As a result, SMEs can build intellectual capital through the use of social media big data, and this in turn creates asset value that can be disclosed in financial reports.

Copyright

© 2023 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Andi Nurul Istiyana
AU  - M. Hasyim
AU  - Muhammad Ridwan Arif
AU  - Serpian
PY  - 2024
DA  - 2024/02/15
TI  - The Effect of Big Data Media Social on Intellectual Capital: Evidence from Makassar SMES
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2023 (iCAST-SS 2023)
PB  - Atlantis Press
SP  - 692
EP  - 705
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-202-6_96
DO  - 10.2991/978-2-38476-202-6_96
ID  - Istiyana2024
ER  -