Controlling Model of Intangible Assets on Secondary Irrigation System Management

Abst ract
The research aims to develop a controlling intangible assets model on secondary irrigation system management. The method used in this research consists of three stages: model development, collecting the data, and testing of models. Two stages were done in model development; the first stage was building the model of controlling intangible assets in irrigation system management using neuro-fuzzy system, which had three sub models: (i) knowledge management, (ii) intangible assets, and (iii) performance of irrigation system. The second stage was evaluating the model at Molek irrigation system in Malang, East Java. Data collection were done by questionnaire and interview on employees of Kepanjen Irrigation Office. Data analysis was done using Adaptive Neuro Fuzzy Inference System. The model was evaluated using correlation coefficient, Mean Absolute Percentage Error and Root Mean Square Error. The result indicated that the model of controlling intangible assets in irrigation system management could predict the intangible assets and performance of irrigation system. The model linked to knowledge management, intangible assets and performance of irrigation system. Knowledge management was described into four main components: (i) learning organization, (ii) principle of organization, (iii) policies and strategies of organization, and (iv) information and communication technology which control intangible assets on irrigation system. Intangible assets consist of moral intelligence, emotional intelligence, creative attitude, and institutional culture which controlling effectiveness of irrigation system. It can be concluded that the controlling model of intangible assets irrigation systems which built with the principles of neuro-fuzzy can predict the intangible assets and irrigation system performance