MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH

MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH

The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in perio...

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Main Author: Indriyana Puspitosari
Format: Article
Language:Arabic
Published: Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M) 2016-12-01
Series:Hunafa: Jurnal Studia Islamika
Online Access:http://jurnalhunafa.org/index.php/hunafa/article/view/439/403
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spelling doaj-bda63d6918d44a42936b054b46238c0a2020-11-24T23:47:27ZaraLembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M)Hunafa: Jurnal Studia Islamika1411-125X2355-77102016-12-01132248270MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAHIndriyana Puspitosari0Institut Agama Islam Negeri (IAIN) SurakartaThe aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlationhttp://jurnalhunafa.org/index.php/hunafa/article/view/439/403
collection DOAJ
language Arabic
format Article
sources DOAJ
author Indriyana Puspitosari
spellingShingle Indriyana Puspitosari
MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
Hunafa: Jurnal Studia Islamika
author_facet Indriyana Puspitosari
author_sort Indriyana Puspitosari
title MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
title_short MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
title_full MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
title_fullStr MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
title_full_unstemmed MODAL INTELEKTUAL DAN KINERJA KEUANGAN DENGAN MENGGUNAKAN ISLAMICITY PERFORMANCE INDEX PADA BANK UMUM SYARIAH
title_sort modal intelektual dan kinerja keuangan dengan menggunakan islamicity performance index pada bank umum syariah
publisher Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M)
series Hunafa: Jurnal Studia Islamika
issn 1411-125X
2355-7710
publishDate 2016-12-01
description The aim of this study is to find the evidence about correlation between intellectual capital and financial performance because of the orientation changing about corporate assets from the tangible asset become intellectual capital. This study uses 9 shariah banking in Indonesia as the sample in period 2011-2014. The intellectual capital variable gauge by modified Pulics model for Islamic banking with three komponen iB-VACA, iB-VAHU and iB-STVA. Profit sharing ratio, zakat performance ratio and Islamic income vs non Islamis income are the proxy of Financiel performance. This study used Pearson Corelation analysis as tools to analyze this corelation. The study finding that between intellectual capotal component and islamicity Performance Index indicatore have the different strength and direction correlation
url http://jurnalhunafa.org/index.php/hunafa/article/view/439/403
work_keys_str_mv AT indriyanapuspitosari modalintelektualdankinerjakeuangandenganmenggunakanislamicityperformanceindexpadabankumumsyariah
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