scholarly journals Analysis of the Influence of Intellectual Capital and Working Capital on Profitability of State-Owned Sharia Commercial Banks

2021 ◽  
Vol 12 (2) ◽  
pp. 96-110
Author(s):  
Siti Nur Rosida ◽  
Esy Nur Aisyah
Keyword(s):  
Intellectual Capital ◽  
Commercial Banks ◽  
Financial Institution ◽  
Banking System ◽  
Physical Capital ◽  
Islamic Banking ◽  
Working Capital ◽  
Literature Study ◽  
Return On Assets ◽  
Study Results

State-owned sharia commercial banks are the highest assets of Islamic banking in Indonesia. As a financial institution operating in a country that operates a dual banking system, it is required to compete with conventional banking. Facing fairly fierce competition, Islamic banking is required to manage all its capital to generate profitability. Both non-physical capital, intellectual capital (intellectual capital), knowledge, and physical capital to operate the company, namely working capital. The purpose of this study was to see the effect of intellectual capital and working capital on the projected profitability of Return on Assets (ROA). The research used descriptive statistical method with analysis tools in panel data regression which was processed using Eviews 10 software. Techniques and data used the method of documentation and literature study and sampling with the purposive sampling method so that the number of samples in this study was 72 samples of State-owned Sharia Commercial Banks with quarterly data for the 2015-2020 period. The results obtained indicate that simultaneously the independent variables, namely Intellectual Capital (X1) and Working Capital (X2), have a significant effect on Return On Assets (ROA). The second independent variable can explain the dependent variable by 54.2%, and the remaining 45.8% is another variable that is not included in the model. The study results partially show that Intellectual Capital (X1) has a positive and significant effect on Return On Assets (ROA). However, the Working Capital variable (X2) does not affect the Return on Assets (ROA) of BUMN Commercial Sharia Banks in 2015-2020.

Income Diversification and Bank Efficiency in Vietnam

2017 ◽  
pp. 52-67
Author(s):  
Sang Nguyen Minh
Keyword(s):  
Regression Model ◽  
Commercial Banks ◽  
Banking System ◽  
Operational Efficiency ◽  
Commercial Banking ◽  
Tobit Regression ◽  
Income Diversification ◽  
Positive Effects ◽  
Study Results ◽  
The Impact

This study uses the DEA (Data Envelopment Analysis) method to estimate the technical efficiency index of 34 Vietnamese commercial banks in the period 2007-2015, and then it analyzes the impact of income diversification on the operational efficiency of Vietnamese commercial banks through a censored regression model - the Tobit regression model. Research results indicate that income diversification has positive effects on the operational efficiency of Vietnamese commercial banks in the research period. Based on study results, in this research some recommendations forpolicy are given to enhance the operational efficiency of Vietnam’s commercial banking system.

The performance of Islamic banking among the commercial banks in Malaysia

2008 ◽  
Vol 5 (1) ◽  
pp. 59
Author(s):  
Samsuwatd Zuha Mohd Abbas ◽  
Norli Ali ◽  
Aminah Mohd Abbas
Keyword(s):  
Commercial Banks ◽  
Positive Impact ◽  
Bank Performance ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Return On Equity ◽  
Accounting Performance ◽  
Significant Difference ◽  
The Mean

This paper examines the accounting performance of the Islamic banking among (??) commercial banks in Malaysia. A total of 18 commercial banks which include 4 Islamic banks are selected as samples covering the period of 2000 - 2006. Accounting performance is measured by the return on assets (ROA) and return on equity (ROE). The objective of the study is (1) to determine whether Islamic banking performance is at par with the conventional banking and (2) to investigate whether the type (Islamic or conventional bank) and age of bank influence the performance. Result of the independence t-test of the study shows that there is no significant difference in the performance of the Islamic and the conventional banking in Malaysia although the mean score for conventional banking is higher. The regression results show that the age of banks has a positive impact on the bank performance where as none of the types of banks influence performance.

scholarly journals The Role of Audit Committee of GCG in Increasing Company Value through ROA

2020 ◽  
Vol 9 (4) ◽  
pp. 15
Author(s):  
Ana Kadarningsih ◽  
Irene Rini Demi Pangestuti ◽  
Sugeng Wahyudi ◽  
Julia Safitri
Keyword(s):  
Intellectual Capital ◽  
Commercial Banks ◽  
Audit Committee ◽  
Stock Exchange ◽  
Direct Influence ◽  
Return On Assets ◽  
Book Value ◽  
Company Value ◽  
Good Corporate Governance

This study determines the Good Corporate Governances (GCG) influence in increasing company value through Return on Assets (ROA). Good Corporate Governance factors used in this research are independent commissioner (IC) and audit committee (AC). Company Value factors used in this research is PBV (Price to Book Value). Sample of this research contains 23 conventional commercial banks registered on IDX (Indonesia Stock Exchange) in the period of 2014-2018. The method of data analysis uses multiple linear regression. The results show that the fastest variable to increase company value through ROA as a mediating variable is the audit committee. Independent commissioner does not influence on financial performance (ROA) and company value. Another variable that rapidly increases company value is the direct influence of intellectual capital on company value.

scholarly journals DETERMINANTS OF EFFICIENCY IN ALBANIAN BANKING INDUSTRY; AN EMPIRICAL DIAGNOSIS

2016 ◽  
Vol 4 ◽  
pp. 098-105
Author(s):  
Elona Shehu
Keyword(s):  
Regression Analysis ◽  
Significant Relationship ◽  
Commercial Banks ◽  
Banking Industry ◽  
Banking System ◽  
Capital Adequacy ◽  
Efficiency Ratio ◽  
Return On Assets ◽  
Considerable Decrease ◽  
Bank Efficiency

Many articles discuss the importance of banking systems and their profitability as well as the factors determining these. This article examines the determinants of bank efficiency in the Albanian banking industry. During the second half of this decade a considerable decrease in the efficiency ratio of the Albanian banking system was evident. To understand which factors affected the efficiency, and whether Albania should control certain factors in order to improve efficiency, relationships between particular factors were analyzed using a multiple regression analysis. The study examines 16 commercial banks in Albania, from 1998 to 2015. It finds a significant relationship between efficiency, capital adequacy, the return on assets, and solvency

scholarly journals PERSEPSI MASYARAKAT TERHADAP PERBANKAN SYARIAH DI KABUPATEN SUMENEP

2020 ◽  
Vol 10 (1) ◽  
pp. 77-92
Author(s):  
Bambang Hermanto ◽  
Syahril Syahril
Keyword(s):  
Financial Institution ◽  
Banking System ◽  
Well Being ◽  
Profit Sharing ◽  
Public Perceptions ◽  
Islamic Banking ◽  
Religious Leaders ◽  
Market Demand ◽  
Free System ◽  
Purposive Selection

Research on Community Perceptions of Sharia Banking in Sumenep Regency. Islamic banking implements an interest-free system that aims to create justice, social and economic well-being and protect people's property rights. The purpose of this study is to determine public perceptions of Islamic banking in Sumenep district, with qualitative research methods by describing systematically, factually and accurately about people's perceptions of Islamic banking, by observing, interviewing directly and in depth and documenting it. Whereas the key informants of religious leaders / community leaders who will be interviewed in this study use the method of purposive selection. Sharia Banking in Sumenep Regency is a bank that operates not relying on interest but on the basis of profit sharing in accordance with Islamic Sharia. Sharia Bank is a form of market demand that requires a financial institution with a halal banking system and complies with sharia principles even though it has not been said to be 100% sharia or kaffa.

scholarly journals Exploring the Nonlinear Effect of Intellectual Capital on Financial Performance: Evidence from Listed Shipping Companies in China

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-12
Author(s):  
Jian Xu ◽  
Yi Zhang
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Nonlinear Effect ◽  
Driving Force ◽  
Value Added ◽  
Physical Capital ◽  
Financial Sustainability ◽  
Return On Assets ◽  
Corporate Managers ◽  
Structural Capital

Intellectual capital (IC) is reckoned as a significant driving force of competitive advantage and financial sustainability of any organization. The study’s objective is to explore the nonlinear effect of IC and its components on financial performance (FP) of China’s listed shipping companies over a six-year period (2014–2019). The modified Value Added Intellectual Coefficient (MVAIC) model is used to systematically assess IC. The empirical results show an inverted U-shaped relationship between the aggregate IC and FP (measured through return on assets). Regarding IC components, human, relational, and innovation capitals have an inverted U-shaped relationship with FP, while the quadratic relationship between structural capital and FP is not significant. In addition, physical capital has a U-shaped relationship with FP. This study will offer some new insights for corporate managers to improve firms’ FP by effectively utilizing their IC resources.

scholarly journals The comparison of Islamic banks performance in Indonesia before and after the Action to Defend Islam event

2020 ◽  
Vol 2 (1) ◽  
pp. 49-66
Author(s):  
Luksi Visita
Keyword(s):  
Empirical Study ◽  
Commercial Banks ◽  
Profit Sharing ◽  
Third Party ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Return On Assets ◽  
Paired Sample ◽  
Business Units ◽  
Before And After

Purpose – This study aims to compare the performance of Islamic banking before and after the Islamic defense action. The action to defend Islam is a manifestation of populism, which resulted in mixed responses.Method – Financial performance consisting of return on assets (ROA), financing to deposit ratio (FDR), third party funds (DPK), non performing financing (NPF) and profit sharing financing on total financing were analyzed from 30 Islamic commercial banks and Sharia business units in Indonesia. The data were analyzed using different test paired sample T-test.Result – The results show that only TPF and FDR have significant differences. The DPK value increases, while the FDR decreases.Implication – This study can support industry to consider aspects needed to be taken care of during political events.Originality – This study enriches the empirical study of political and business interaction.

scholarly journals INTELLECTUAL CAPITAL, COMPETITIVE ADVANTAGE DAN RETURN ON ASSETS BANK UMUM SYARIAH DI INDONESIA PERIODE Q1 2017-Q4 2018

2020 ◽  
Vol 7 (10) ◽  
pp. 1887
Author(s):  
Yanti Andiani ◽  
Ari Prasetyo
Keyword(s):  
Competitive Advantage ◽  
Path Analysis ◽  
Intellectual Capital ◽  
Commercial Banks ◽  
Islamic Banks ◽  
Return On Assets ◽  
Purposive Sampling ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh intellectual capital terhadap return on assets dengan competitive advantage sebagai variabel intervening pada bank umum syariah di Indonesia periode Q1 2017-Q4 2018. Sampel dalam penelitian ini adalah bank umum syariah di Indonesia selama periode 2017-2018. Data dikumpulkan menggunakan metode purposive sampling dan memperoleh 10 bank umum syariah. Pendekatan yang digunakan adalah pendekatan kuantitatif dengan teknik analisis jalur (path analysis) dan menggunakan software SPSS. Hasil penelitian ini menunjukkan bahwa: 1) intellectual capital berpengaruh positif dan signifikan terhadap competitive advantage bank umum syariah. 2) intellectual capital berpengaruh positif dan signifikan terhadap return on assets bank umum syariah. 3)competitive advantage berpengaruh positif signifikan return on assets bank umum syariah. 4) competitive advantage memediasi hubungan intellectual capital terhadap return on assets pada bank umum syariah.Kata Kunci: Intellectual Capital, Competitive Advantage, Return on Assets, Bank Umum Syariah ABSTRACTThis study aims to determine the effect of intellectual capital on return on assets with competitive advantage as an intervening variable in Islamic commercial banks in Indonesia in the period Q1 2017-Q4 2018. The sample in this study is Islamic commercial banks in Indonesia during the period 2017-2018. Data were collected using a purposive sampling method and obtained 10 Islamic commercial banks. The approach used is a quantitative approach with path analysis techniques (path analysis) and using SPSS software. The results of this study indicate that: 1) intellectual capital has a positive and significant effect on the competitive advantage of Islamic banks. 2) intellectual capital has a positive and significant effect on return on assets of Islamic banks. 3). competitive advantage has a significant positive effect on Islamic banks' return on assets. 4) competitive advantage mediates the relationship of intellectual capital to return on assets in Islamic commercial banks.Keyword: Intellectual Capital, Competitive Advantage, Return on Assets, Sharia General Bank

scholarly journals PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA

2017 ◽  
Vol 20 (3) ◽  
pp. 346
Author(s):  
Santi Dwie Lestari ◽  
Hadi Paramu ◽  
Hari Sukarno
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Descriptive Analysis ◽  
Value Added ◽  
Islamic Banking ◽  
Return On Assets ◽  
Operating Income ◽  
Independent Variable ◽  
The Right ◽  
The Impact

The purpose of this study is to test the impact of intellectual capital on corporate financial performance, the impact of intellectual capital a year before on company’s future financial performance on Indonesian islamic banking for the period 2009-2013. The selection of Islamic banking because of progression of sharia principles-based bank in Indonesia is now the middle of rapid progress. Islamic banking in Indonesia requires the right strategy in communicating Islamic banking products and services to the community. The methods used in this research is explanatory research. Variables used in the study consisted of the dependent variable and independent variable. The dependent variable in this study is financial performance as measured by Return on Assets (ROA), operational costs against operating income (BOPO), and Financing to Deposit Ratio (FDR). Independent variables from this research is the intellectual capital that is measured by the Value Added method with Intellectual Capital (VAICTM). The sample was selected using a purposive sampling method and sample as many as 18 members of syari’ah bank. Research data processed with descriptive analysis and analysis of two way ANOVA using SPSS. The results of this research indicate that intellectual capital affect the financial performance of the company, intellectual capital in the previous period to the next period of financial performance.

scholarly journals Informal Sector’s Structural and Demographic Fundamentals against the Efficacy of Monetary Policy in Nigeria

2020 ◽  
pp. 1-18
Author(s):  
Emeka Osuji ◽  
Stanley Emife Nwani
Keyword(s):  
Monetary Policy ◽  
Commercial Banks ◽  
Developing Economies ◽  
Banking System ◽  
Working Capital ◽  
Access To Finance ◽  
Banking Services ◽  
Start Up ◽  
Monetary Policy Effectiveness ◽  
Structured Questionnaire

The informal sector is globally significant because it accounts for much of the job placements, especially in the developing economies. About 99 per cent of the 37million enterprises in Nigeria are microenterprises, most of which are financially excluded. This study examined the structural and demographic features of Nigeria’s MSMEs, from the stand point of the efficacy of monetary policy. The study employed survey research design using structured questionnaire administered on 282 microenterprises in Lagos. The results indicated that the MSME sector suffers significantly from limited access to finance and banking services. Operators in the sector placed little or no reliance on commercial banks for both start-up and additional working capital. They, therefore, operated largely outside the banking system thereby acting, at best, as passive observers of government’s monetary policy actions. The study recommended the vigorous pursuit of financial inclusion, as a strategy for enhanced monetary policy effectiveness.

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