<![CDATA[This study aims to analyze the influence of Intellectual Capital and the Islamicity Performance Index on the financial performance of Islamic Commercial Banks in Indonesia. Intellectual Capital, which includes human capital, structural capital, and relational capital, plays a crucial role in enhancing operational efficiency and bank competitiveness. Meanwhile, the Islamicity Performance Index, measured using the Zakat Performance Ratio (ZPR), represents the bank’s adherence to Islamic principles. This research employs a quantitative method using secondary data obtained from the financial reports of eight Islamic Commercial Banks registered with the Financial Services Authority (OJK) from 2019 to 2023. The analytical technique applied is multiple linear regression, with classical assumption tests to ensure the validity of the research model. The findings reveal that Intellectual Capital has a positive and significant impact on financial performance, as measured by Return on Assets (ROA). This indicates that effective intellectual capital management enhances bank profitability. Conversely, the Islamicity Performance Index does not significantly influence financial performance. Although essential for Islamic compliance, zakat payments made by banks do not directly increase profitability. However, when examined simultaneously, Intellectual Capital and the Islamicity Performance Index together influence financial performance, with a coefficient of determination (R²) of 65%. This study suggests that Islamic Commercial Banks in Indonesia should strengthen their Intellectual Capital management to enhance competitiveness and profitability while maintaining adherence to Islamic principles as a core value of Islamic banking.]]>
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