scholarly journals Analisis Dampak Islamicity Performance Index dan Modal Intelektual terhadap Kinerja Keuangan Bank Umum Syariah di Indonesia

2020 ◽  
Vol 1 (1) ◽  
pp. 186-199
Author(s):  
Ruri Rahmaniar ◽  
Ruhadi
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Negative Impact ◽  
Positive Impact ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banks ◽  
Equitable Distribution ◽  
Operational Activities ◽  
The Impact

This study aims to determine the extent to which Islamic banks in Indonesia apply sharia principles in carrying out their operational activities, by looking at the impact of the Islamicity lPerformance lIndex lindicators, namely lProfit lSharing lRatio, lZakat lPerformance lRatio, Equitable lDistribution Ratio, Directors-Employees Welfare Ratio, Islamic Income vs Non-Islamic lIncome, land lalso lintellectual lcapital on the financial performance of Islamic Banks by using the profitability ratio as a measure of bank performance. Secondary data were obtained from financial reports published by Islamic Banks in Indonesia for the period 2010-2018. The results indicate that the Zakat Performance Ratio partially had a significant positive impact on ROA, the Equitable Distribution Ratio and intellectual capital have a partially significant negative impact on ROA, besides simultaneously the profit sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, and intellectual capital have a significant impact on ROA.

scholarly journals THE EFFECT OF INTELLECTUAL CAPITAL AND ISLAMICITY PERFORMANCE INDEX TO THE PERFORMANCE OF ISLAMIC BANK IN INDONESIA 2010-2014 PERIODS

2016 ◽  
Vol 7 (2) ◽  
pp. 259
Author(s):  
Pandu Dewanata ◽  
Hamidah Hamidah ◽  
Gatot Nazir Ahmad
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Performance Index ◽  
Fixed Effect Model ◽  
Profit Sharing ◽  
Financial Statement ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Bank ◽  
Effect Model

The purpose of this research is to know the influence of intellectual capital and islamicity performance index by proxy is profit-sharing ratio, zakat performance ratio, and equitable distribution ratio on performance of Islamic bank in Indonesia in the period 2010-2014. The data used in this research is financial statement of 11 Islamic bank in Indonesia 2010-2014 periods. Regression model using panel data with Fixed Effect Model. The result of this research is intellectual capital and zakat performance ratio has significant and positif impact on ROA, while equitable distribution ratio has not significant impact on ROA, and profit sharing ratio has significant  and positif impact on ROA.   Keyword: Islamic bank, Performance, Intellectual Capital, Islamicity Performance Index

scholarly journals Analisa Pengaruh Intellectual Capital, Islamicity Performance Index dan Corporate Social Responsibility Terhadap Profitabilitas Bank Umum Syariah 2014-2018

2020 ◽  
Vol 18 (2) ◽  
Author(s):  
Dwi Yuliana Rahayu ◽  
Tuti Kurniati ◽  
Sri Wahyuni
Keyword(s):  
Intellectual Capital ◽  
Distribution Ratio ◽  
Performance Index ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Social Reporting ◽  
Significant Positive Effect ◽  
Equitable Distribution ◽  
Corporate Social ◽  
Positive Effect

ABSTRACTThe aim of this research is to know the influence of intellectual capital, islamicity performance index and corporate social responsibility on profitability. Theories used are stakeholder theory. This research conducted on Indonesia Islamic banking ini 2014-2018. The sample were 13 bank, by non profitability sampling method with purposive sampling technique. The analysis techniques used are descriptive statistical analysis, classical assumptions, and multiple linear analysis. Based on the analysis found that intellectual capital has no effect on profitability.The scond hypothesis states that profit sharing ratio has significant positive effect to profitability. The tird states that hypothesis zakat performance ratio has significant positive effect o profitability. The four hypothesis states that equitable distribution ratio has no significant effect to profitability and the last hypothesis islamic social reposting has significant positive effect to profitability.Keywords : intellectual capital, profit sharing ratio, zakat performance ratio, equitable distribution ratio, Islamic social reporting, profitability. ABSTRAKTujuan dari penelitian ini adalah untuk mengetahui bagaimana pengaruh intellectual capital, islamicity performance index dan corporate social repsonsibillity terhadap profitabilitas. Teori yang digunakan adalah teori stakeholder. Penelitian ini dilakukan pada bank umum syariah yang ada di Indonesia tahun 2014-2018. Jumlah sampel yang digunakan sebanyak 13 sampel dengan metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah analisis statistic deskripitv, uji asumsi klasik dan uji regresi linear berganda. Berdasarkan hasil analisis ditemukan bahwa intellectual capital tidak berpengaruh terhadap profitabillitas. Hipotesis kedua menyatakan bahwa profit sharing ratio berpengaruh positif dan signifikan terhadap profitabillita. Hipotesis ketiga menyatakan bahwa zakat performance ratio berpengaruh positif signifikan terhadap profitabillitas. Hipotesis keempat menyatakan bahwa equitable distribution ratio tidak berpengaruh signifkan terhadap profitabillitas dan hipotesis terakhir menyatakan bahwa Islamic social reporting berpengaruh positif signifikan terhadap profitabillitas.Kata kunci : intellectual capital, profit sharing ratio, zakat performance ratio, equitable sitribution ratio, Islamic social reporting, profitabilitas.

scholarly journals The Analysis Effect of Islamicity Performance Index on the Financial Performance of Sharia Commercial Banks in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 129-139
Author(s):  
Herman Felani ◽  
Sri Wahyuni ◽  
Bima Cinintya Pratama
Keyword(s):  
Financial Performance ◽  
Distribution Ratio ◽  
Performance Index ◽  
Commercial Banks ◽  
Secondary Data ◽  
Sampling Technique ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Equitable Distribution ◽  
Islamic Investment

This research aims to find empirical effect evidence of Islamicity Performance Index on the financial performance of sharia commercial banks in Indonesia. The index of Islamicity Performance Index used in this research was the profit-sharing ratio, zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic income vs non-Islamic income, Islamic investment vs non-Islamic investment. This research used a quantitative approach and used secondary data in the form of sharia commercial bank financial statements for the periode of 2010-2018. The sampling technique in this research used purposive sampling and obtained 13 samples of sharia commercial banks with 117 observational data.  The analytical method used in this research is multiple linear regression. Based on the result of this research, it can be concluded that zakat performance ratio, equitable distribution ratio, directors-employees welfare ratio, Islamic investment vs non-Islamic investment do not affect financial performance. While the profit-sharing ratio, Islamic income vs non-Islamic income have negative effects on financial performance

scholarly journals The association between intellectual capital and financial performance in the Islamic banking industry

2019 ◽  
Vol 13 (1) ◽  
pp. 75-93 ◽  
Author(s):  
A.A. Ousama ◽  
Helmi Hammami ◽  
Mustafa Abdulkarim
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Positive Impact ◽  
Value Added ◽  
Annual Reports ◽  
Islamic Banking ◽  
Islamic Banks ◽  
Content Type ◽  
Gcc Countries ◽  
The Impact

Purpose The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/methodology/approach The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial performance. The research sample consisted of Islamic banks operating in the GCC countries during the years 2011, 2012 and 2013. Data originated from the annual reports of Islamic banks. Findings The results support the thesis that IC has a positive impact on the financial performance of Islamic banks. Even though the average IC is lower than that reported in other studies, the positive effect on financial performance is obvious. The findings also show that human capital (HC) is higher than capital employed (CE) and structural capital (SC). The study reveals that SC has an insignificant impact on the financial performance of the Islamic banks compared to CE and HC. Practical implications The findings provide empirical evidence that IC affects the Islamic banks’ financial performance. It helps Islamic banks in the GCC countries to understand how to use their IC efficiently, especially SC as it is yet to be used efficiently. Also, the findings benefit the relevant authorities (e.g. legislators and central banks) who could use them to emphasise strategic policy reforms whenever required. Originality/value The current research adds to the empirical studies in the GCC countries as it views the region as a collective as opposed to individual countries. It also extends the IC and performance measurement literature of Islamic banks in the GCC countries. Moreover, the current study enriches the limited literature on IC in the context of Islamic banking.

scholarly journals PENGARUH MODAL INTELEKTUAL TERHADAP KINERJA KEUANGAN PERBANKAN UMUM SYARIAH BERDASARKAN ISLAMICITY PERFORMANCE INDEX

2019 ◽  
Vol 4 (1) ◽  
pp. 162
Author(s):  
Mulqi Nazra ◽  
Suazhari Suazhari
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Commercial Banks ◽  
Sampling Method ◽  
Negative Influence ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic Banks ◽  
Analysis Technique

The purpose of this reaserch is to examine the influence of intellectual capital toward financial performance based on islamicity performance index of Islamic banks in Indonesia during 2015-2017. The samples of this study are twelve Islamic commercial banks that were initially selected by using purposive sampling method. Islamicity performance index is  used as a measurement of financial performance of Islamic banks which are consist of profit sharing ratio and zakat performance ratio. The analysis technique performed in this study is partial least squares (PLS). The results of this reaserch show that Intellectual capital has negative influence to financial performance.

scholarly journals ISLAMICITY FINANCIAL PERFORMANCE INDEX PERBANKAN SYARIAH DI INDONESIA

2019 ◽  
Vol 5 (1) ◽  
pp. 99-112
Author(s):  
Dinaroe Dinaroe ◽  
Indra Mulya ◽  
Evi Mutia
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Good Governance ◽  
Secondary Data ◽  
Profit Sharing ◽  
Annual Reports ◽  
Islamic Banks ◽  
Purposive Sampling ◽  
The Impact

This research aims to examine the impact of Intellectual Capital and Good Governance Business Syariah (GGBS) towards Islamicity Financial Performance Index proxied by Profit Sharing Ratio (PSR). The data used is secondary data obtained from annual reports and the GCG implementation report that was published by the Islamic banks in the period of 2012 to 2016. This is a hypothesis testing research using purposive sampling method with 11 Islamic banks as the object of the research. The analysis method used is multiple regression analysis and the result partially shows that GGBS has a significant influence on Islamicity financial performance index, whereas intellectual capital does not.While, simultaneous testing shows both variables affect the islamicity financial performance index Islamic bank. Keywords: intellectual capital, GGBS, profit sharing ratio, Islamicity financial performance index  Abstrak Penelitian ini bertujuan untuk menguji pengaruh Modal Intelektual dan penerapan Good Governance Business Syariah terhadap Islamicity Financial Performance Index yang diproksikan dengan Profit Sharing Ratio (PSR). Data yang digunakan merupakan data sekunder yang berasal dari laporan tahunan (annual report) dan laporan pelaksanaan GCG yang dipublikasikan pada website masing-masing Bank syariah selama periode 2012-2016. Penelitian hipotesis ini menggunakan purposive sampling sebagai pengambilan sampel dengan 11 Bank Umum Syariah sebagai objek penelitian. Metode analisis yang  digunakan adalah analisis regresi linear berganda, dan hasil penelitian menunjukkan bahwa secara parsial modal intelektual tidak berpengaruh terhadap Islamicity Financial Performance Index perbankan syariah, sedangkan penerapan Good Governance Business syariah berpengaruh signifikan terhadap Islamicity Financial Performance Index. Pengujian secara simultan menunjukkan bahwa kedua variabel berpengaruh signifikan terhadap Islamicity Financial Performance Index Perbankan Syariah.

scholarly journals The impact of the characteristics of the Shari'ah Supervisory Board on the financial performance of Yemeni Islamic banks: أثر خصائص هيئة الرقابة الشرعية على الأداء المالي للبنوك الإسلامية اليمنية

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Saad Abdullah Ahmed Qasem AL-aqra'a
Keyword(s):  
Financial Performance ◽  
Negative Impact ◽  
Positive Impact ◽  
Supervisory Board ◽  
Optimal Size ◽  
Islamic Banks ◽  
Financial Reports ◽  
Membership Change ◽  
Educational Qualification ◽  
The Impact

The study aims to measure the impact of the characteristics of the Shari'a Supervisory Board (SSB) on the financial performance of Yemeni Islamic banks, Through the application on the Islamic banks of Yemen for the period from 2000 to 2016. The study used the descriptive analytical approach using modern techniques of panel data output Eviews version (10). The most important characteristics of the study (SSB size, SSB educational qualification, SSB independent, SSB expertise, SSB cross-membership, change in SSB the composition, SSB Delegation of authority) as independent variables. The rate of return on equity as a independent variable (ROE) represents financial performance. The study adopted the financial reports issued by the Yemeni IFi and the direct field landing to collect other data related to the study. The study found that the variables SSB size, SSB independent, SSB expertise, have a positive impact statistically significant financial performance and the opposite of those variables SSB educational qualification, SSB cross-membership, have a negative impact statistically significant financial performance. The study recommends the necessity of taking into account the optimal size of the Shariah Supervisory Bodies that are compatible with the size of the Islamic Bank and the provision of Shariah bodies with scientists specialized in accounting, finance and economics. In addition to the adoption of a hybrid model, which combines the central and self- model in Islamic banks and other recommendations included in the study.  

scholarly journals Analisis Pengaruh Islamicity Performance Index Terhadap Tingkat Profitabilitas Pada Bank Syariah Indonesia

2021 ◽  
Vol 12 (3) ◽  
pp. 301-312
Author(s):  
Nurya Ayu Destiani ◽  
Juliana Juliana ◽  
Aneu Cakhyaneu
Keyword(s):  
Distribution Ratio ◽  
Performance Index ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Islamic State ◽  
Equitable Distribution ◽  
Significant Negative Effect ◽  
Negative Effect

This study aims to determine the level of profitability at BUMN Sharia Banks consisting of Bank Mandiri Syariah, BNI Syariah and BRI Syariah which were merged into Bank Syariah Indonesia (BSI) and the factors that influence it. The three state-owned Islamic banks have a level of profitability that does not meet healthy standards in the fairly healthy category. The independent variables used in this study include Profit Sharing Ratio (PSR), Zakat Performance Ratio (ZPR), Equitable Distribution Ratio (EDR) and Islamic Income vs. Non-Islamic Income while the dependent variable is the level of profitability. The research method used is descriptive quantitative using Multiple Linear Regression analysis. The results of this study indicate that Profit Sharing Ratio (PSR) has a significant negative effect on the level of profitability of Islamic State-owned banks, Zakat Performance Ratio (ZPR) has a significant positive effect on the level of profitability of  BUMN Sharia Banks, Equitable Distribution Ratio (EDR) has a significant negative effect on the level of profitability at BUMN Sharia Banks and Islamic Income vs. Non Islamic Income has no significant effect on the level of profitability of BUMN Sharia Banks. The implication of this research is to find out the extent to which at BUMN Sharia Banks can optimize financial performance with the factors that influence it, especially the ratio with Islamic principles. The still low standard of Islamicity Performance Index in each ratio is one of the causes of lessthan optimal profit growth at BUMN Sharia Banks.   

scholarly journals Islamicity Financial Performance Index in Indonesian Islamic Banks

2017 ◽  
Vol 2 (3) ◽  
Author(s):  
Dita Andraeny ◽  
Dessy Diana Putri
Keyword(s):  
Financial Performance ◽  
Intellectual Capital ◽  
Performance Index ◽  
Supervisory Board ◽  
Profit Sharing ◽  
Performance Ratio ◽  
Social Reporting ◽  
Islamic Banks ◽  
Analysis Technique ◽  
Income Ratio

This study aims to critically analyze the effect of islamic social reporting, intellectual capital  and  the  sharia supervisory board on islamicity financial performance index of Islamic Banks in Indonesia during 2011-2015. The samples of this study are ten islamic commercial banks that were initially selected by using purposive sampling method. Islamicity financial performance index was used as a measure of financial performance of Islamic  banks  which are consist of profit sharing ratio, zakat performance ratio, equitable distribution ratio, and islamic income versus non islamic income ratio. The analysis technique performed in this study is partial least squares. The results of this research revealed that islamic social reporting, intellectual capital and sharia supervisory board have positive and significant effect on islamicity financial performance index of Islamic  banks.Keywords: islamic social reporting, intellectual capital, sharia supervisory board, islamicity financial performance index

scholarly journals Intellectual Capital Performance and Profitability of Banks: Evidence from Pakistan

2019 ◽  
Vol 12 (2) ◽  
pp. 56 ◽  
Author(s):  
Muhammad Haris ◽  
HongXing Yao ◽  
Gulzara Tariq ◽  
Ali Malik ◽  
Hafiz Javaid
Keyword(s):  
Intellectual Capital ◽  
Negative Impact ◽  
Positive Impact ◽  
Value Added ◽  
Bank Profitability ◽  
Policy Makers ◽  
Structural Capital ◽  
Capital Efficiency ◽  
The Impact ◽  
Country Specific

The study contributes to the existing literature on intellectual capital (IC) performance and profitability by extending evidence from Pakistan. The study examines the impact of IC performance on the profitability of Pakistani financial institutions. It further examines how corporate governance, bank specific, industry specific, and country specific indicators effect Pakistani banks’ profitability. The result reports both the linear and non-linear impact of IC performance on profitability, which affirms an inverted U–shaped relationship. Among the three value added intellectual coefficient (VAIC) components, capital employed efficiency (CEE), and human capital efficiency (HCE) are found to have a significantly positive and structural capital efficiency (SCE) is found to have a significantly negative impact on bank profitability. The study notes a positive impact on profitability of factors like board independence, directors’ compensation, and higher capitalization. It reports a negative impact on profitability of factors like board size, board meetings, credit risk, industry concentration and economic growth. The results also indicate low profitability of banks during the period of government transition. The study provides insights into the important profitability drives and suggests that the impact of investment in IC on profitability is limited to an extent. The findings of this study are likely to be useful for policy makers, management, and academics.

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