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All Journal Jurnal Ilmiah Ekonomi Islam EKONOMIS : Journal of Economics and Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Innovative: Journal Of Social Science Research Accounting Information System, Taxes, and Auditing Journal (AISTA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Eliyanora Eliyanora
Jurusan Akuntansi Politeknik Negeri Padang
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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The Effect of Intellectual Capital and Islamicity Performance Index on the Financial Performance of Islamic Banks Registered with the OJK from 2021 to 2024 Satari, Nadila Rahma; Eliyanora, Eliyanora; Oliyan, Fitra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 3 (2025): December
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i3.2954

Abstract

Indonesia has great potential to develop the Islamic banking sector. However, the instability of profitability levels in recent years and competition with conventional banks remain the main challenges currently facing Islamic banking. To address these, Islamic banks need to create competitive advantages and ensure their operations align with Islamic principles. This study aims to analyze the influence of Intellectual Capital and the Islamic Performance Index on the Financial Performance of Islamic Banks registered with the OJK during the period 2021-2024. This study uses a quantitative research method and a population comprising all Sharia Commercial Banks registered with the OJK from 2021 to 2024. Data were collected through purposive sampling, resulting in the selection of 10 Sharia Commercial Banks and 35 observations, and analyzed using panel-data regression in Stata 17. The results show that Intellectual Capital positively affects Financial Performance. In contrast, Profit Sharing Ratio, Zakat Performance Ratio, Equitable Distribution Ratio, and Islamic Income vs Non-Islamic Income do not have a significant effect on Financial Performance.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Andini, Aulia Putri Andri, Diah Uzzahraty Darapalgia, Ni Komang Maysarah Dewi Septiani Sukma Dwivana, Anisa Eka Siskawati Ferdawati Ferdawati Fitra Oliyan Gustia Mauri Gustina Gustina Hidayatul Ihsan Irda Rosita Mustika, Rasyidah Ningsih, Yuri Febriya Ramadia, Anggun Aulia Santika, Dita Satari, Nadila Rahma Sudirman, Josephine Zalida Afni