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All Journal Indonesian Journal of Economics and Management AKUNSIKA: Jurnal Akuntansi dan Keuangan
Aini, Nurfina
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Unlocking Intellectual Capital's Role in Enhancing Sustainable Financial Performance: A Study of Islamic Banks in Indonesia Aini, Nurfina; Setiawan, Setiawan
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.5779

Abstract

This study investigates the performance of intellectual capital (IC) within Islamic banks (IB) and evaluates its impact on sustainable financial performance. IC measurement employs the Modified Value-Added Intellectual Coefficient (MVAICâ„¢), an advanced model derived from VAICâ„¢. Data were gathered from 12 Islamic banks spanning the period 2012 to 2021. Empirical results reveal a significant positive relationship between IC and financial performance. Moreover, disaggregating the components shows varying degrees of association between IC components and IB financial performance indicators. Notably, efficient capital utilization and the effectiveness of human capital emerged as the most influential components of IC in this study. The findings contribute to a deeper understanding of IC and its role in the IB, offering valuable insights for stakeholders such as regulators and IB management to formulate pertinent strategies for creating, utilizing, and sustaining IC, thus fortifying the banking sector.
Financial Sustainability On Islamic Banking: Intellectual Capital And Knowledge Management Purbayati, Radia; Hatma Juniwati, Endang; Pakpahan, Rosma; hadiani, fatmi; Aini, Nurfina
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6524

Abstract

Intellectual Capital is one of the most important factors that can affect the company's performance from the capital aspect, including employee productivity, improving company skills, increasing company profits and creating a sustainable competitive advantage. In addition, Knowledge Management is also an important factor affecting bank performance. Effective knowledge management can improve operational efficiency, decision-making processes, and innovation capabilities within financial institutions, ultimately leading to improved sustainable financial performance. Therefore, this study aims to identify the effect of non-physical capital in the form of intellectual capital and knowledge management simultaneously on sustainable financial performance in Islamic banking. The urgency of the research is important to provide direction for increasing market share, optimizing intellectual capital, and knowledge management in achieving global sustainable competitive advantage of Indonesian Islamic banking. The research shows that the best model in testing is to use the Random Effect Model (REM). SCE, RCE and KM variables are variables that have a significant effect in the model with a positive direction. Meanwhile, HCE and CEE variables do not have a significant effect on the model.
Empowering Fashion MSMEs: The Role of Intellectual Capital and Sharia Financial Technology in Enhancing Adaptability and Competitive Advantage Aini, Nurfina; Burhany, Dian Imanina; Sumiyati; Nurniah
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5497

Abstract

This study aims to investigate the impact of intellectual capital and Sharia financial technology (fintech) on adaptability and competitive advantage. The research is conducted using a quantitative approach, with purposive and convenience sampling technique, targeting MSME fashion businesses in two Indonesian cities (Bandung and Cimahi), and two regencies (Bandung and West Bandung Regency), that have been operating for more than a year and use Sharia banking services in business management. Data analysis techniques used Partial Least Squares and utilized the Smart PLS 3.0 application. The research findings indicate that intellectual capital does not influence adaptability, while Sharia fintech has a positive along with significant impact on adaptability. Conversely, intellectual capital significantly drives the achievement of competitive advantage, while Sharia fintech does not have a great effect on competitive advantage. Adaptability is proved have a crucial role in strengthening the competitive advantage of MSMEs. Therefore, to achieve sustainable competitive advantage, the utilization of Sharia fintech must be accompanied by an enhancement of organizational adaptability. The result of this study emphasize the urgent of strengthening intellectual capital (human capital, structural capital, and relational capital) and adaptability in facing the dynamic changes in the business environment to empowering fashion MSMEs.
Co-Authors Dian Imanina Burhany Hadiani, Fatmi Hatma Juniwati, Endang Nurniah Nurniah Pakpahan, Rosma Purbayati, Radia Setiawan Setiawan Sumiyati