Human Capital in Teuku Umar University, Indonesia

Human capital is a core strategy that referred as knowledge, skills, abilities, and potentials of individuals. The purposes of this research are to identify the assets of Universitas Teuku Umar (UTU) grouped into components of human capital (HC) as well as to analyze the existence and management of HC in UTU. Assets identification that is grouped into the components of human capital was conducted by implementing the intangible elements indicators of HC on the recognition and measuring intellectual capital (IC) in Spanish universities. There are 11 out of 12 elements of HC were identified as the human resource assets. Some of the elements were not managed optimally as indicated by different data records on the work unit. This study focuses only on the management and identification of intangible assets which categorized into the components of human capital based on the intangible elements found in the previous research. Further research need to identify HC components based on the characteristic of the university including human capital as part of the intellectual capital will be beneficial. Keywords—Intangible asset; Human capital; Knowledge management; Intellectual capital; University