Open AccessModal Intelektual Dan Kinerja Maqashid Syariah Perbankan Syariah Di Indonesia
Author(s) -
Mohammad Iqbal Bagus Ramadhan,
Ahim Abdurahim,
Hafiez Sofyani
Publication year - 2019
Publication title -
jurnal akuntansi dan keuangan islam/jurnal akuntansi dan keuangan islam: program studi akuntansi syariah stei sebi
Language(s) - English
Resource type - Journals
eISSN - 2549-3876
pISSN - 2338-2783
DOI - 10.35836/jakis.v6i1.6
Subject(s) - islamic banking , islam , business , capital (architecture) , capital adequacy ratio , human capital , structural capital , intellectual capital , service (business) , accounting , listing (finance) , product (mathematics) , financial system , financial capital , economics , finance , marketing , individual capital , market economy , mathematics , philosophy , theology , history , geometry , archaeology , incentive
This study aims to analyze the influence of Islamic banking-intellectual capital (ib-vaic) covered; capital employed, human capital, and structural capital, toward maqashid shariah performance in Islamic Banking in Indonesia. This study used all (44 banks) Islamic banking that listing in Bank Indonesia (Central Bank of Indonesia) and Otoritas Jasa Keuangan (Financial Services Authority). Data analysis used SPSS (Statistical Product and Service Solutions) with multiple regression method. The results reveal that Islamic banking-human capital have positive influence on maqashid shariah performance. However, Islamic banking-capital employed and structural capital do not have influence on maqashid shariah performance.