p-Index From 2020 - 2025
5.768
P-Index
This Author published in this journals
All Journal Among Makarti BISNIS: Jurnal Bisnis dan Manajemen Islam IQTISHADIA Jurnal Penelitian Ekonomi dan Bisnis Gender Equality: Internasional Journal of Child and Gender Studies EDULITE: Journal of English Education, Literature and Culture Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Economica: Jurnal Ekonomi Islam Journal of Finance and Islamic Banking al-Uqud : Journal of Islamic Economics Indonesian Journal of Islamic Literature and Muslim Society SYIRKAH Journal of Islamic Economic Laws IJISH (International Journal of Islamic Studies and Humanities) Magisma: Jurnal Ilmiah Ekonomi dan Bisnis NOTION: Journal of Linguistics, Literature, and Culture Jurnal Ekonomi Manajemen Journal of Islamic Accounting and Finance Research AT-TASYRI' Jurnal Ilmiah Prodi Muamalah ASIAN JOURNAL OF ISLAMIC MANAGEMENT (AJIM) MALIA: Journal of Islamic Banking and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Asy Syar'iyyah: Jurnal Ilmu Syari'ah dan Perbankan Islam Munaddhomah: Jurnal Manajemen Pendidikan Islam BABASAL English Education Journal Transformatif: Jurnal Pengabdian Masyarakat BanKu: Jurnal Perbankan dan Keuangan Muslim Business and Economic Review Velocity: Journal of Sharia Finance and Banking INASJIF Journal of Finance and Islamic Banking Tarbi: Jurnal Ilmiah Mahasiswa Indonesian Journal of Islamic Literature and Muslim Society Alkasb: Journal of Islamic Economics BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Islamic Economic Laws
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : MALIA: Journal of Islamic Banking and Finance

Intellectual Capital and Islamicity Performance Index: Does it affect to Profitability of Islamic Commercial Banks? Nur Hapsari, Adelia; Hasyim, Fuad
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.21983

Abstract

The financial performance of Islamic banking is not only measured through theassessment of financial entities such as financial ratios but also encompasses an evaluation of human capital. This research aims to assess the intellectual capital (IC) and Islamicity Performance Index (IPI) on the financial performance of Islamic Commercial Banks using profitability as a proxy. This study adopts a quantitative research approach using secondary data. The sample consists of 12 Islamic Commercial Banks selected through purposive sampling technique during the observation period from 2021 to 2022. The data analysis technique employed is regression analysis using a panel modeling approach. The findings indicate that Islamic Banking Value Added Capital Employed (iB-VACA), Islamic Banking Value Added Human Capital (iB-VAHU), Profit Sharing Ratio (PSR), and Equitable Distribution Ratio (EDR) have a significant influence on profitability. However, Islamic Banking Structural Capital Value Added (iB-STVA) does not have a significant impact on the profitability of Sharia commercial banks.Keyword       :    Profitability, IC, IPI, Panel