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All Journal Journal of Applied Islamic Economics and Finance
Avitariani, Annisa Nurul
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Modal Intelektual dan Karakteristik Dewan Pengawas Syariah terhadap Maqashid Syariah Index pada Bank Umum Syariah Avitariani, Annisa Nurul; Mai, Muhamad Umar; Setiawan; Noeridha, Noorsyah Adi
Journal of Applied Islamic Economics and Finance Vol. 4 No. 1 (2023): Journal of Applied Islamic Economics and Finance (October 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v4i1.5667

Abstract

There are strategic issues from the results of the Islamic banking transformation study related to the not optimal quality and quantity of human resources, then the absence of product differentiation, even though the purpose of sharia (maqashid sharia) is the main foundation that needs to be owned by Islamic banking. This study analyzes the effect of intellectual capital (resource measurement) and SSB characteristics on maqashid syariah index. The method used is dynamic panel data regression analysis with first-difference GMM and STATA 17 as a tool. This research results in a significant positive effect between MSIit-t and human capital on MSIit, then capital employed has a significant negative effect on MSIit, and structural capital, SSB education and SSB meetings have no effect on MSIit.
Co-Authors Mochamad Umar Mai Noorsyah Adi Noer Ridha Setiawan Setiawan