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All Journal Global Review of Islamic Economics and Business
Rahmad Kadry
UIN Sunan Kalijaga Yogyakarta Jln. Bimokurdno No 546 Rt 23 Rw 007 Sapen Yogyakarta
Economics, Econometrics & Finance

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Islamic Banking - Value Added Intellectual Coeficient (IB-VAIC) as an Intellectual Capital Proxy Indonesian Islamic Banking Ema Pratiwi; Rahmad Kadry
Global Review of Islamic Economics and Business Vol 2, No 2 (2014)
Publisher : Faculty of Islamic Economics and Business, State Islamic University Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (503.057 KB) | DOI: 10.14421/grieb.2014.022-04

Abstract

The main idea of this research is to make the concept of intellectual capital as the most valuable intangible assets for the company. Basically, tangible assets which is owned by the company is also controlled by humans. This study offers Islamic Banking-Value Added Intellectual Coefficient (IB-VAICTM) modified the model pulic by Ulum (2013) as a performance measurement of intellectual capital of Islamic banking in Indonesia. This study also makes Islamic banks rank in term of Best Performance Index (BPI) which is measured using IB-VAIC™. The data used are annual reports, particularly financial performance and balance sheet, obtained either through the official website of each bank as well as from BI website. This study finds that during the study period (2010-2014), the overall performance of Islamic banking in Indonesia in the category of "good performers" with a score of VAIC 2.57. The results also indicates that individual banks that including into the category of "top performers" are three (3) banks, "good performers" 4 (four) Bank and "common performers" 4 (four) Bank. The limitations of this study is that the data used only 11 (eleven) Commercial Bank (BUS) in Indonesia, while the overall number of banks per January 2015 was 197.
Co-Authors Ema Pratiwi