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All Journal Proceedings Series on Social Sciences & Humanities Jurnal Multidisiplin Madani (MUDIMA)
Depriska Lailatul Aroof
Universitas Muhammadiyah Purwokerto
Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Intellectual Capital and Shariah Compliance on Social Performance (Study Empirical on Islamic Banks in 2018-2020) Vienka Ferenzha Salsabilla; Umi Solikhah; Fyna Maulina; Depriska Lailatul Aroof; Ufi Anjani; Bima Cinintya Pratama
Proceedings Series on Social Sciences & Humanities Vol. 7 (2022): Proceedings of the 3rd International Conference of Business, Accounting & Economics (
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v7i.471

Abstract

The purpose of this study was to determine the effect of Intellectual Capital and Shariah Compliance on Social Performance. The sample of this research is in the form of financial statements of Islamic banks on The Financial Services Authority for the period 2018 - 2020 for 3 years. The sampling technique used is purposive sampling technique so that a sample of 13 companies is obtained that has met the criteria. The data analysis technique used is multiple regression with the help of the SPSS program. The results of this study indicate that Intellectual Capital and Shariah Compliance have no partial effect on social performance.
The Influence of Intellectual Capital, Shariah Compliance and Islamicity Performance Index on the Financial Performance of Islamic Commercial Banks Depriska Lailatul Aroof; Iwan Fakhruddin; Ani Kusbandiyah; Ira Hapsari
Jurnal Multidisiplin Madani Vol. 3 No. 3 (2023): March 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/mudima.v3i3.2436

Abstract

This study aimed to determine the effect of intellectual capital, sharia compliance, and islamicity performance index on the performance of sharia commercial banks. Sharia compliance is proxied by the zakat performance ratio, the islamicity performance index is proxied by the profit sharing ratio and financial performance is proxied by the return on assets. This study uses a population of commercial banks in Indonesia with a sample of Islamic commercial banks registered with the OJK during the 2017–2021 period. Data processing in this study used the STATA 17 program. The results of this study indicate that the variable intellectual and sharia compliance has a positive effect on financial performance and the islamicity performance index does not affect financial performance
Co-Authors Ani Kusbandiyah Fyna Maulina Ira Hapsari Iwan Fakhruddin Pratama, Bima Cinintya Ufi Anjani UMI SOLIKHAH Vienka Ferenzha Salsabilla