INFERENSI
Vol 7, No 1 (2013)

MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH

Ihyaul Ulum (Unknown)

Article Info

Publish Date
01 Jun 2013

Abstract

The aim of this study is to develop a measurement of intellectual capital performance of Indonesian syariah banking by modifying the Pulic’s model that popular with the name of VAIC (value added intellectual coefficient). This study was done by documentation and focus group discussion with some financial accounting experts and public accountants. The result show that the main formula to measure IC performance of syariah banking is not too different with Pulic model, it was: iB-VAIC™ = iB-VACA + IB-VAHU + iB-STVA. The different one is the accounts to develop VA. VA in Pulic model was constructed by total revenue, while in iB-VAIC, VA was constructed from syariah activities.

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Journal Info
INFERENSI
Website

Abbrev

inferensi

Publisher

Institut Agama Islam Negeri Salatiga

Subject

Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

INFERENSI, social and religious research journals focuses on the discussion of social-religious research that includes education, law, and economy using quantitative or qualitative research methods. This journal is a media to accommodate the result of field research of students, lecturers, or ...