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INTELLECTUAL CAPITAL APPROACH FOR A BETTER CORPORATE GOVERNANCE OF SHARIA BANKING Purnomo, Hadi
IQTISHADIA Vol 11, No 1 (2018): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v11i1.3204

Abstract

AbstractThe Implementation of corporate governance of sharia banking in Indonesia has not been effective. Sharia banking in Indonesia do not yet have a standard of sharia governance framework as a guideline for the implementation of corporate governance. This study was conducted to analyze the implementation of corporate governance and intellectual capital condition of sharia banks, and to develop a more effective model of corporate governance by using the approach of intellectual capital. The data came from the annual financial statements of 12 Sharia Commercial Banks (BUS), and information based on answers to questionnaires by sharia banking practitioners. The results of this study indicate that the condition of intellectual capital contributes to the performance of BUS, while the implementation of corporate governance does not contribute significantly. However, corporate governance and intellectual capital contribute simultaneously to the performance of BUS. The implication based on finding indicated that intellectual capital can be developed as a basic for implementation of corporate governance in sharia banking. This is a new approach because the concept of corporate governance is generally more focused on rules and policies, it is rare to consider a holistic approach and align with the conditions of the company's intellectual capital.Keywords: corporate governance; intellectual capital; sharia commercial bank (BUS); sharia governance framework
The mediating role of spiritual leadership in the effect of organizational culture on organizational citizenship behavior Hadi Purnomo; Christina Heti Tri Rahmawati; Tri Ratna Purnamarini; Ignatius Soni Kurniawan; M. Edhie Hartono
PHINISI Vol.3, No.2 (2026): May 2026
Publisher : Indonesia Research and Study Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64282/phi.v3i2.129

Abstract

Employee voluntary behavior or Organizational Citizenship Behavior (OCB) is highly needed by companies because it can encourage organizational progress and development in the future. Therefore, companies need to pay attention to various factors influencing OCB, one of which is organizational culture. A strong organizational culture is believed to shape positive employee behavior, including the willingness to contribute beyond formal job responsibilities. In addition, spiritual leadership is also considered an important factor in enhancing OCB, although its role as a mediating variable remains debated in previous studies. This study aims to examine the factors that encourage employees to demonstrate voluntary behavior or OCB. The study employed a quantitative approach using primary data obtained through questionnaires distributed to all employees of PT Catur Kencana Manajemen, involving 52 respondents through a census technique. Based on the testing results using SmartPLS, it was found that organizational culture and spiritual leadership have a positive effect on employees’ OCB. Â