Critical Reflection on The Criteria for The Recognition of Intellectual Capital in SMEs

Abstract

The purpose of this study is to reflect on the intellectual capital of SMEs that are adapted to the conditions of SMEs in understanding and acknowledging the intellectual capital generated internally. This research is qualitative, reflective researchers have account and interpretation of the phenomena studied and use interviews and direct observation techniques to culinary business actors in the city of Medan, using the NVivo 12 plus method, visualize how business actors in practice use Intellectual capital and make it is visible. , and recognizes the importance of Intellectual Capital, and how much information about intangible assets can be identified by SMEs that other companies do not identify. The study results found that SMEs' Intellectual Capital as knowledge to create and find in the form of quality assets and strategies. This study has limitations with subjective interpretations and findings. given the same opportunity and evidence, do not necessarily make the same conclusions