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All Journal Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Mohammad Iqbal Bagus Ramadhan
Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta
Religion Economics, Econometrics & Finance Social Sciences

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Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia Mohammad Iqbal Bagus Ramadhan; Ahim Abdurahim; Hafiez Sofyani
Jurnal Akuntansi dan Keuangan Islam Vol 6, No 1 (2018)
Publisher : SEKOLAH TINGGI EKONOMI ISLAM SEBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35836/jakis.v6i1.6

Abstract

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.
Co-Authors Ahim Abdurahim Hafiez Sofyani