Modal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia

Mohammad Iqbal Bagus Ramadhan (Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta)
Ahim Abdurahim (Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta)
Hafiez Sofyani (Program Studi Akuntansi, Universitas Muhammadiyah Yogyakarta)

Jurnal Akuntansi dan Keuangan Islam (JAKIs)
Vol 6, No 1 (2018)

This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.