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Taat Khasan
Economic and Business Faculty of Wijayakusuma University
Economics, Econometrics & Finance

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PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA BISNIS BANK UMUM SYARIAH (BUS) DI INDONESIA Taat Khasan; Minadi WIjaya; Sully Kemala Octisari
Majalah Imiah Manajemen & Bisnis Vol 16 No 1 (2019): Majalah Ilmiah Manajemen & Bisnis
Publisher : FEB UNWIKU PURWOKERTO

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Abstract

This study In order to survive, companies must quickly change its strategy labor-based business towards knowledge based business, so that the main characteristics of the company because a science-based company. One approach used in the assessment is the measurement of knowledge assets (knowledge assets) is Intellectual Capital.. This research tested the effecetof three components of VAIC™ (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), and STVA (Sructure Capital Value Added) to the sharia banking bussines performance (profit sharing ratio). Data obtained from the nine sharia commercial bank in Indonesia during the four-year period from 2014 to 2017. The number of samples used were 36 financial annual reports . The study's findings indicate value added capital employed (VACA) have significant impact, while value added human capital (VAHU) and stuctural capital value added (STVA) not having significant impact about the sharia banking bussines performance in Indonesia.
Co-Authors Minadi Wijaya Octisari, Sully Kemala