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All Journal AKUNTABILITAS Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics)
Rahma, Yusro
Syarif Hidayatullah State Islamic University
Religion Economics, Econometrics & Finance Social Sciences

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Journal : AKUNTABILITAS

 1 
Modal Intelektual Islam dan Ukuran Perbankan terhadap Kinerja Maqashid Syariah Yusro Rahma; Atiqah Atiqah
Akuntabilitas Vol 14, No 2 (2021)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v14i2.22507

Abstract

The high level of public trust in the growth of the world of Islamic banking makes Islamic banking have to think about changing strategies based on Islamic intellectual capital and performance based on Islamic maqashid with the role and size of banking as a strong supporter. This research aims to examine that Islamic Intelectual Capital (IIC) and size of banking influence toward Maqashid Syariah Performance (MSP). This research used a sample of Islamic banking in Indonesia listed in the FSA the period 2014 to 2018. Methods using moderated regression analysis. The results of this research prove that Islamic Banking Value Added of Human Capital (IBVAHU) has negative effect toward MSP at significance level 10%. Islamic Banking Value Added of Capital Employed (IBVACA) and Islamic Banking Value Added of Structure Capital (IBSTVA) have not effect as partially toward of MSP. Size of banking has not effect toward Maqashid Syariah Performance (MSP). Size of banking cannot moderate relationship between IBVACA and IBSTVA toward of MSP. But Size of banking can moderate relationship between Islamic Banking Value Added of Human Capital (IBVAHU) toward of MSP.How to Cite:Rahma, Y., & Atiqah. (2021). Modal Intelektual Islam dan Ukuran Perbankan Terhadap Kinerja Maqashid Syariah. Akuntabilitas: Jurnal Ilmu Akuntansi, 14(2), 201-214.
FAKTOR-FAKTOR YANG MEMPENGARUHI MARGIN MURABAHAH BANK SYARIAH DI INDONESIA Yusro Rahma
Akuntabilitas Vol 9, No 1: April 2016
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (143.56 KB) | DOI: 10.15408/akt.v9i1.3584

Abstract

The purpose of this study to examine the factors that influence the margin murabaha them, profit targets are proxied by return on assets (ROA), overhead costs, the results of third-party funds and financing. This study used 11 samples of Islamic banking in Indonesia, with criteria has published annual reports and the necessary data available. This study uses regression analysis to examine the factors that influence the margin murabaha. The results of this study showed that the return on assets, overheads and no effect on the financing murabaha margin partially, but the results showed that the results of DPK affect the margin murabaha.DOI: 10.15408/akt.v9i1.3584
The Effect Of Intellectual Capital And Islamic Performance Index On Financial Performance Yusro Rahma
Akuntabilitas Vol 11, No 1 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (68.196 KB) | DOI: 10.15408/akt.v11i1.8804

Abstract

This research aims to examine intellectual capital and islamic performance index (IPI) on financial performance with profitability approach. Intellectual capital proxied by Value added intellectual capital (VAIC) (VACA, VAHU and STVA) adopted by Pulic (1998). IPI proxied by Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Islamic Income Ratio (IIR), Profitability by Return on Assets (ROA). This research used 10 samples of islamic bank listed on Indonesia Financial Services Authority (OJK) in period 2012 to 2015. Multiple regression used to examine the hypothetical research. Results of this research provide evidence that value added intellectual capital (VAIC) positively and significantly influence toward return on asset. Profit Sharing Ratio (PSR) negatively and significantly no influence toward return on asset. Zakat Performance Ratio (ZPR) positively and significantly influence toward return on asset. Islamic Income Ratio (IIR) positively and significantly no influence toward return on asset with significance alpha 5%, but with significance alpha 10% Islamic Income Ratio (IIR) positively and significantly influence toward return on asset 
Co-Authors Ahmad Rodoni Alhussaini Alawad Alhassan Atiqah Atiqah Haikal Djauhari