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Impact of Intellectual Capital and Islamic Corporate Governance on Financial Performance of Indonesian Islamic Commercial Banks Dahlifah; Putri, Dina Anavia; Mustika, Maya; Tarsono, Ono
Research of Islamic Economics Vol. 2 No. 1 (2024): JULY 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rie.v2i1.265

Abstract

The aim this study is to investigate the relationship between intellectual capital, Islamic commercial banks' financial performance, and Islamic corporate governance in Indonesia from 2017 to 2019. The methodology used in the study is quantitative. The people are all Muslims. Commercial banks that have Financial Services Authority registrations (OJK) over the three-year period (2017-2019). The sample is determined using a saturated sampling technique, resulting in 14 Islamic Commercial Banks and forty-two observations in total. The analytical approach is panel data regression analysis and data processing with Eviews 9. The study's findings demonstrate that intellectual capital has a significant impact on return on assets. In contrast, the Sharia Supervisory Board has little effect on Return on Assets. However, the Commissioners' Board and the Directors Board both significantly influence Return on Assets.
DEVELOPING A TAQWA-BASED INVESTMENT CONCEPT Muhammad Ridwan Fachri; Dahlifah
Assets: Jurnal Ekonomi, Manajemen, dan Akuntansi Vol 14 No 2 (2024): Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/assets.v14i2.52465

Abstract

This research intends to develop a Taqwa-oriented investing framework. This research employs a qualitative methodology grounded in an Islamic paradigm characterized by Taqwa. The application of Taqwa traits to investment include Faith-based Investment, Promise-based Investment, and Patience Investment. This study was carried out at PT LBS Urun Dana, a firm involved in Securities Crowdfunding.This study's results indicate that LBS Urun Dana incorporates the Taqwa character in its investment practices. Faith-based investment implementation involves conducting prayers in the mosque and offering Islamic studies on muamalah maaliyah for both internal and external stakeholders, including businessman, investors, and the general public. LBS Urun Dana is a promise-based investment that adheres to commercial commitments in accordance with the directives of Allah and His Messenger. Patience-based investment employs patience to guide entrepreneurs and investors at LBS Urun Dana, enabling them to conduct business in accordance with Sharia principles. Taqwa-based investing is conducted exclusively to attain Allah's pleasure for fulfillment in both this life and the afterlife.