scholarly journals INTELLECTUAL CAPITAL DAN KINERJA SOSIAL PERBANKAN SYARIAH DI INDONESIA: SEBUAH KAJIAN KONSEP DAN EMPIRIS

2018 ◽  
Vol 3 (2) ◽  
pp. 195
Author(s):  
SUHENDA WIRANATA ◽  
ALI RAMA
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Economic Development ◽  
Financial Performance ◽  
Human Development ◽  
Intellectual Capital ◽  
Social Performance ◽  
Statistical Test ◽  
Islamic Banks

The study aims to examine the influence of intellectual capital to social performance of Islamic banks. The study assumes there is an intervening role of financial performance on the relation between intellectual capital and social performance of Islamic banks. The VAIC (valued added intellectual capital) is used to measure the intellectual capital. While social capital of Islamic banks comprises four main aspects which are contribution economic development, society, stakeholders, and human development & research. The financial performance is represented by ROA and ROE. The study finds that intellectual capital of Islamic banks has an increasing performance during the period of the study where human capital is the main backbone. Otherwise, social performances of Islamic banks are relatively fluctuated and tend to remain stable during the period. The statistical test shows that intellectual capital has no significant impact on social performance of Islamic banks. However intellectual capital positively and significantly influences financial performance of Islamic banks.

scholarly journals ISLAMIC BANKING PERFORMANCE MEASUREMENT: A CONCEPTUAL REVIEW OF TWO DECADES

2021 ◽  
Vol 5 (1) ◽  
pp. 16-33
Author(s):  
Elyanti Rosmanidar ◽  
Abu Azam Al Hadi ◽  
Muhamad Ahsan
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Social Performance ◽  
Meta Analysis ◽  
Jel Classification ◽  
Research Trend ◽  
Islamic Banking ◽  
Islamic Banks ◽  
The Past ◽  
Conventional Banks

This article aims to provide an overview of the development of research on the measurement of Islamic banking performance over the past 20 years from 89 selected papers with Scopus-indexed journals ranked Q4 to Q1 or accredited with Sinta 2 to Sinta 1. This study used a qual-quantitative meta-analysis approach using the Mendeley citation application. The distribution of the topic and the depth of research in paper samples based on keywords in publications were analyzed using the VOSviewer application. The results of the analysis showed that the research trend of Islamic banking performance in reputable journals is increasing in recent years. Most of the studies performed in the last two decades have focused on the practice and corporate governance of Islamic banks and comparisons between Islamic and conventional banks based on financial performance ratios and aspect of maqasid al-Shariah; Only a few studies that discuss efficiency, social performance on Islamic banks, regulation, intellectual capital and stability of the financial performance of Islamic banks were found. The further discussion is an empirical exposure without theoretical exploration or analysis which is supposed to become the direction of banking research in the future.  JEL Classification Codes: G21, L25, P17, P47.

Improving Tourism Innovation Performance: Linking Perspectives of Asset Specificity, Intellectual Capital, and Absorptive Capacity

2020 ◽  
Vol 44 (6) ◽  
pp. 908-930
Author(s):  
AiHua Wu
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Absorptive Capacity ◽  
Intellectual Capital ◽  
Asset Specificity ◽  
Innovation Performance ◽  
Intermediate Level ◽  
Managerial Practices ◽  
Mediating Role

This study seeks to better understand the link of a tourism firm’s intellectual capital to innovation performance, empirically testing the mediating role of absorptive capacity and moderating effect of asset specificity. Findings from 217 Chinese tourism firms indicate that absorptive capacity plays a mediating role in the capital–performance link, and the effect of social capital to absorptive capacity is highest when asset specificity is at an intermediate level, having an inverted “U” shape. The result indicates that the effect of the human capital is “U” shape with asset specificity. Thus, the findings make a few new important insights to the tourism innovation literature and also offer a number of vital implications for tourism managerial practices.

scholarly journals Variables Determinants of Social Performance And Islamic Banking and Conventional variable differentiator Social Performance Among Both Cases in Indonesia

2018 ◽  
Vol 5 (10) ◽  
pp. 5060-5065
Author(s):  
Moch Shulthoni ◽  
Siti Maria Wardayati ◽  
Ririn Irmadariyani ◽  
Hendrawan Santosa Putra
Keyword(s):  
Human Capital ◽  
Discriminant Analysis ◽  
Capital Structure ◽  
Financial Performance ◽  
Multiple Regression ◽  
Commercial Banks ◽  
Social Performance ◽  
Annual Reports ◽  
Islamic Banks ◽  
The Social

This study aims to examine and analyze the effect of risk variables, governance, financial performance, capital structure, asset structure, intermediation and human capital functions on the social performance of sharia commercial banks and conventional commercial banks as well as to test and analyze the influence of risk variables, governance, financial performance, capital structure, asset structure, intermediation functions and human capital towards social differences in performance between conventional and sharia commercial banks. The type of research used in this study is explanatory research, roomates explains the influence of independent variables on the dependent variable and comparative research, the which is research that is used to explain variables that influence the differences in social performance of Islamic banks and conventional commercial banks. The Populations in this study are commercial banks (conventional) and Islamic public banks in Indonesia. The purposive sampling technique was used to Obtain samples items, namely commercial banks (conventional) and sharia commercial banks in Indonesia to publish audited financial reports, annual reports and Reviews those that corporate social responsibility reports submitted between 2013 - 2017. Technical Data analysis used multiple regression and discriminant analysis. The analysis in this study tested the hypothesis. Multiple regression is used to analyze variables that Affect the social performance of conventional commercial banks and Islamic commercial banks. While discriminant analysis is used to analyze what variables influence the social performance of conventional public commercial banks and Islamic banks in Indonesia. Based on the results of the analysis and discussion concluded that (a) the variables of governance, capital structure, asset structure of human capital, risk, intermediation function and financial performance have no significant effect on the social performance of sharia commercial banks; (B) risk and financial performance variables have a significant effect on the social performance of conventional commercial banks. While the variables of governance, capital structure, asset structure of human capital, and intermediation function have no significant effect on the social performance of conventional commercial banks and (c) the variables of risk and financial performance have a significant effect on the performance of social Distinguishing between commercial Islamic banks and conventional commercial banks. While the variables of governance, capital structure, asset structure of human capital, and intermediation function do not Significantly influence between social performance of commercial Islamic banks and conventional commercial banks.

scholarly journals Social capital in the Poznań agglomeration

2012 ◽  
Vol 18 (18) ◽  
pp. 5-14
Author(s):  
Joanna Dominiak ◽  
Barbara Konecka-Szydłowska
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Economic Development ◽  
Technological Advancement ◽  
Polish Literature ◽  
The Core ◽  
The Social ◽  
Socio Economic Development

AbstractSocial capital (like human capital) is an increasingly important factor of socio-economic development today. The role of social capital in technological advancement and economic development has been widely discussed in foreign and Polish literature. The main goal of this article is to analyse differences in the social capital of the Poznań agglomeration. To achieve it, the following cognitive questions will be addressed: (a) the level of social capital in the Poznań agglomeration; (b) the level of and differences in the basic components of social capital, and (c) differences in the level of social capital in the core-periphery system of the Poznań agglomeration.

Should companies invest in human resource development practices? The role of intellectual capital and organizational performance improvements

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mavis Yi-Ching Chen ◽  
Long W. Lam ◽  
Julie N.Y. Zhu
Keyword(s):  
Social Capital ◽  
Human Capital ◽  
Organizational Performance ◽  
Human Resource Development ◽  
Intellectual Capital ◽  
Return On Assets ◽  
Content Type ◽  
Performance Improvements ◽  
The Relationship

PurposeIn this study, the authors employ an intellectual-capital based view of the firm to examine the relationship between three bundles of human resource development (HRD) practices (i.e. developmental, constructive and collaborative HRD practices), three dimensions of intellectual capital (i.e. human capital, organizational capital and social capital), and organizational performance improvements. Specifically, the authors investigate the mediating role of intellectual capital in the relationship between HRD practices and changes in organizational performance.Design/methodology/approachThe authors randomly distributed questionnaires to 1,000 HR executives of Taiwanese firms to assess the firms' HRD practices and intellectual capital. Firm performance data in terms of return on assets (ROA) were obtained from the Taiwan Economic Journal (TEJ). To test the model, the authors used the longitudinal data over three years from 213 firms in Taiwan.FindingsThe results show that human capital and social capital mediate the relationship between HRD practices (i.e. developmental and collaborative HRD practices) and organizational performance improvements in terms of return-on-assets growth.Originality/valueThis study adds to the empirical evidence regarding whether or not investment in HRD practices can lead to positive changes in financial performance.

The relationship among green human capital, green logistics practices, green competitiveness, social performance and financial performance

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yaw Agyabeng-Mensah ◽  
Liang Tang
Keyword(s):  
Human Capital ◽  
Financial Performance ◽  
Significant Influence ◽  
Social Performance ◽  
Partial Least Square ◽  
Equation Modeling ◽  
Green Logistics ◽  
Content Type ◽  
The Relationship

PurposeThe study explores the role of green human capital in the implementation of green logistics practices to build green competitiveness and achieve improved social performance and financial performance.Design/methodology/approachThis study employs structured questionnaires to gather data from 152 managers from manufacturing small and medium enterprises in Ghana. The data are analyzed and the hypotheses are tested using the partial least square structural equation modeling.FindingsThe findings reveal that green human capital does have significant influence on financial performance. However, green human capital does not have significant influence on social performance and green competitiveness. Besides, green logistics practices significantly improve social performance, financial performance and green competitiveness. Green logistics practices mediate the relationship between green human capital and green competitiveness, social performance and financial performance. Hence, green human capital influences the successful implementation of green logistics practices, which results in building stronger green competitiveness and better social and financial performances.Originality/valueThis paper is among the dearth of studies that examine the role of green human capital in the implementation of sustainable supply chain practices. This study pioneers the exploration of the role of green human capital in the implementation of green logistics practices to improve social performance, financial performance and green competitiveness among manufacturing SMEs in sub-Saharan Africa. Besides, the study's findings expand literature by providing new insights into the effect between green logistics practices, financial performance, social performance and green competitiveness from Ghanaian SMEs.

scholarly journals THE IMPACT OF INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: AN EVIDENCE FROM THE ISLAMIC BANKS IN PAKISTAN

2021 ◽  
Vol 9 (3) ◽  
pp. 1666-1672
Author(s):  
Muhammad Riaz Mahmood ◽  
Muzammil Khurshid ◽  
Hafiza Farhat ◽  
Shagufta Naveed ◽  
Muhammad Irfan Ahmad
Keyword(s):  
Human Capital ◽  
Regression Model ◽  
Financial Performance ◽  
Intellectual Capital ◽  
Original Study ◽  
Islamic Banks ◽  
Return On Assets ◽  
Capital Efficiency ◽  
The Impact

Purpose: The study seeks to look at the impact of intellectual capital on the financial performance of Islamic banks in Pakistan. Methodology: This study employed the regression model by using different Islamic banks. In this scenario, the data were collected from the Islamic banks in Pakistan from 2010 to 2019. The financial performance was measured through return on assets and intellectual capital was measured through human capital efficiency, structured capital efficiency, and capital employed efficiency. Main Findings: The study concluded that human capital influences the return on assets which increases the financial performance of Islamic banks. The rest of the components of intellectual capital negatively influence the performance of Islamic banks. Applications of the Study: This study enables us to understand the importance of IC and helps the management of the Islamic banks to get benefit from it. Novelty/ Originality of this study: This is an original study that has not been published before in any journal. The present study contributes to the existing knowledge of the literature on intellectual capital by throwing the light on the previous studies made regarding the Islamic banks and it is useful for the policymakers.

scholarly journals The effect of intellectual capital and shariah supervisory boards on social performance of Islamic banks

2021 ◽  
Vol 9 (3) ◽  
pp. 117
Author(s):  
Bima Cinintya Pratama ◽  
Amrizah Kamaluddin ◽  
Shukriah Saad
Keyword(s):  
Intellectual Capital ◽  
Positive Impact ◽  
Social Performance ◽  
Islamic Banks ◽  
Governance Mechanism ◽  
Panel Data Regression ◽  
Data Regression ◽  
The Social ◽  
Supervisory Boards

This study examined Islamic banks' social performance by considering Intellectual Capital (IC) and Shariah Supervisory Boards (SSB) as antecedents. More specifically, it examined the antecedents that can exert the role of IC and governance mechanism of SSB in enhancing Islamic banks’ social performance. Therefore, this study empirically analyzed the effect of IC and SSB on social performance in Indonesian Islamic banks with a sample of 14 Islamic banks throughout the period 2008-2019. To test the research hypotheses, panel data regression model analysis was applied. The results did not establish a positive impact of intellectual capital on the banks’ social performance. This result indicated that the size of intellectual capital might not lead to better social performance. This outcome may be due to IC still being the focus of financial performance such that it has not been utilized to optimize the social performance of Islamic banks. The results also showed that SSBs have a positive effect on social performance. It can be concluded that Supervisory Boards could monitor the social activities conducted by Islamic banks, leading to an improvement in the activities. This study helps to bolster the understanding of the role of IC and SSB governance in enhancing the social performance function of Islamic banks.

Transformation of the intellectual capital structure and a growth in the significance of its components – human capital and intellectual property – in today's economy

2020 ◽  
Vol 16 (4) ◽  
pp. 745-758
Author(s):  
S.N. Larin ◽  
E.Yu. Khrustalev ◽  
N.V. Noakk
Keyword(s):  
Human Capital ◽  
Economic Development ◽  
Intellectual Property ◽  
Intellectual Capital ◽  
Global Economy ◽  
Information Technologies ◽  
Economic Community ◽  
Intellectual Activity ◽  
Accelerated Growth ◽  
Definition Of

Subject. Currently, as the global economy evolves, its innovative components should demonstrate a tendency of accelerated growth as intellectual capital, information technologies, increasing knowledge and digitization of mushrooming production processes. Nowadays, intellectual capital is one of the economic development drivers. However, the economic community is found to have no generally accepted wording of the concept, thus laying the basis for this article. Objectives. The study sums up the analysis of approaches used by the Russian and foreign economists to determining the economic substance of intellectual capital. We also identify the importance of human capital as its components and specify the definition of the concept. Methods. The article overviews and analyzes proceedings by the most renowned authors, which substantiate how the economic substance of intellectual capital should be unveiled, and suggest its definitions. Results. We specified the definition of intellectual capital concerning the current economic development. We suggest integrating a new component into intellectual capital, such as intellectual property, which includes products of intellectual activity and intangible assets. They can be owned by the entity or other legal entities and individuals, including some employees of the entity. Conclusions and Relevance. The specified definition of intellectual capital will help address issues of sustainable economic development and ensure the competitiveness of the Russian entities nationwide and worldwide, since it directly contributes to intellectual capital and its components.

CONCEPTUAL PRINCIPLES OF ACHIEVING INTELLECTUAL LEADERSHIP

2021 ◽  
Vol 6 (2) ◽  
pp. 100-104
Author(s):  
Liudmyla Tsymbal
Keyword(s):  
Economic Development ◽  
Intellectual Capital ◽  
Global Economy ◽  
Physical Capital ◽  
Developed Countries ◽  
Educational Process ◽  
High Tech ◽  
The Impact ◽  
Intellectual Leadership

The article identifies the key conceptual foundations for the formation of intellectual leadership of economic entities, including countries as specific actors in the global economy. Thorough preconditions for increasing the level of economic development and the impact of education have been identified. It is determined that historical concepts and modern realities of economic activity only actualize the role of education and enlightenment in the economic development of the national economy and ensuring its competitiveness. The strategies of increasing the competitiveness of individual countries of the world are analyzed, their key priorities in the conditions of formation of the knowledge economy are determined. The evolution of views on the role of human and intellectual capital in increasing the welfare of countries, the impact on GDP and other macroeconomic indicators is described. The ratings of countries are analyzed, in particular by the level of investment in intellectual capital and the structure of their GDP, which confirms the dominance of science-intensive economic activities. In addition, it was determined that the leading countries are characterized by increasing the role of knowledge-intensive activities, increasing the share of intangible assets, redistribution of capital of leading international companies and increasing research spending, increasing investment in human and intellectual capital, increasing exports of high-tech products. Analytical assessment confirms the advanced development of science-intensive industries in countries with developed economies, which creates the need for training and retraining of specialists needed for such industries. In modern conditions, the educational process ceases to be predominantly the prerogative of young people, and becomes a lifelong process, which increases spending on education in developed countries, but without denying the significant asymmetries on this indicator. Research confirms the direct relationship between the quality of human and physical capital and economic development, which is typical of highly developed countries, one of the main reasons for the development lag of the poorest countries. In addition, the article substantiates the key factors of intellectual leadership and their impact on the development of economic development strategies.

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