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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JDM (Jurnal Dinamika Manajemen) Infestasi Journal of Accounting and Investment Benefit: Jurnal Manajemen dan Bisnis DERIVATIF Akuisisi : Jurnal Akuntansi Jurnal Agribisnis Management Analysis Journal Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam Jurnal Manajemen & Keuangan Journal of Accounting Science al-Uqud : Journal of Islamic Economics BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks Kompartemen : Jurnal Ilmiah Akuntansi RJABM (Research Journal of Accounting and Business Management) SENTRALISASI Owner : Riset dan Jurnal Akuntansi NISBAH: JURNAL PERBANKAN SYARIAH Shirkah: Journal of Economics and Business Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Akademi Akuntansi (JAA) Budimas : Jurnal Pengabdian Masyarakat Journal of Economics Research and Social Sciences RATIO: Reviu Akuntansi Kontemporer Indonesia juremi: jurnal riset ekonomi Jurnal Ekonomi Proceedings Series on Social Sciences & Humanities Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Finance and Business Digital (JFBD) Innovation Business Management and Accounting Journal Review of Applied Accounting Research Asian Journal of Management Analytics Journal of Islamic Economics Lariba Jurnal Mahasiswa Akuntansi Samudra
Pratama, Bima Cinintya
Universitas Muhammadiyah Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : SENTRALISASI

 1 
Maqashid Sharia Performance In Indonesian Islamic Banks: The Role Of Intellectual Capital And Sharia Supervisory Boards Cross-Membership And Gender Diversity Vienka Ferenzha Salsabilla; Bima Cinintya Pratama; Hadi Pramono; Ira Hapsari
SENTRALISASI Vol. 12 No. 1 (2023): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v12i1.2028

Abstract

This study will examine the link between intellectual capital and maqashid sharia performance as well as the moderating effects of cross-membership and gender diversity of the sharia supervisory board to improve the influence of intellectual capital on maqashid sharia performance. The secondary source of data for this study was the yearly financial statements listed in the Indonesian Financial Services Authority between 2008 and 2020. The data analysis method used in this inquiry was a panel data regression model. The analytical techniques employed in this work include descriptive statistical tests, preliminary tests, and hypothesis testing. According to the results of the three preliminary tests that were used to develop the panel data regression model, this study uses the random effect model in models 1 and 2 to evaluate the relationship between intellectual capital elements and maqashid sharia performance. Cross-membership and the gender of SSB women are moderating factors. The results of this study show that intellectual capital influences Indonesian Islamic Banks' performance following maqashid sharia positively. This suggests that making better use of intellectual capital can improve a company's maqashid sharia performance. Cross-membership has a negative impact on maqashid sharia's performance, demonstrating that it will hinder the board's ability to focus and function effectively, which will lead to a decrease maqashid sharia performance. The results of this study demonstrate that the average female representation on the sharia supervisory board is only 4% of the total samples, meaning that it cannot affect maqashid sharia performance. Therefore, the female gender of the sharia supervisory board has no impact on maqashid sharia performance. In this study, there was no empirical support for the claim that gender diversity and cross-membership on sharia supervisory boards may increase intellectual capital for maqashid sharia performance.
Co-Authors Adhitia Nur Fatah Aditya Prasetyanto Ailsa Nadiyah Shabrina Aji Fajar Ismail Akhmad Darmawan Akhmad Darmawan Alfalisyado Alfato Yusnar Kharismasyah Amalia Utami Andra Tiara Syafira Anggun Tri Wardani Ani Kusbandiyah Arbi Arsi Ave Noor Ardita Nafia Nur Apriliyanti Arif Nugroho Arini Hidayah, Arini Arya Wanda Wirayuda Ashilla Nadiya Amany Astian Yosi Meilani Azmi Fitriani Azmi Fitriati Azmi Fitriati Bagas Akbar Dwi Pangestu Rimbawan Bagis, Fatmah Bayu Sindhu Raharja Chichi Dwi Rismawati Cici Wardiati Deanisa Wahyuantika Debby Katleya Zahra Salsabilla Depriska Lailatul Aroof Desi Novita Sari Dhea Vania Dominique Pijoh Dhea Vania Dominique Pijoh Diana Widiyastuti Didi Setyono Dwi Shafamega Azzahra Dwi Vina Rahmawati Dwita Indah Bestari Dyah Anggraeni Purnomo Edi Joko Setyadi Eka Yeni Salasatie Eko Haryanto Ernia Wati Erny Rachmawati Fahmi Rochmat Ngabdillah Fatmah Bagis Faza Lutfi Rahayu Felia Oktafiani Felicity Zahro Tunisa Karbaila Francinita Putri Frank Aligarh Fyna Maulina Ganut Muharromi Hadi Pramono Hadi Pramono Hadi Pramono Hadi Pramono Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo Hardiyanto Wibowo, Hardiyanto Hepy Dwi Aranita Herman Felani Herman Felani, Herman Ian Himawan Susanto Ilma Hartikasari, Annisa Indriana Putri Inta Gina Setiawiani Ira Hapsari Ira Hapsari Ira Hapsari Isfi Arininiswah Muawanah Iwan Fakhruddin Karin Maharani Sasongko Kharismasyah, Alfato Yusnar Leni Widayanti Lili Prasasti Lingsir India Anteng Tunggil Putri M. Raflihuda Satriawan Makhrus Makhrus Mamduh M. Hanafi Mastur Mujib Ikhsani Mastur Mujib Ikhsani Maulida Nurul Innayah Miftahul Furqon Muhammad Abilio Fauzan Muhammad Fuad Muhammad Wafiyudin Nadila Hoerunisa Naelati Tubastuvi Ninda Ayu Primadani Novi Dirgantari Nur Isna Inayati Nur Isna Inayati Purnadi Purnadi Qashash Medya Supriyanto Rafli Hafiz Ramadhan Retnaningrum, Maharani Rifka Utami Arofah Rina Mudjiyanti Risa Triwardani Rizky Ramdani Rozindar Haryo Salam Salsa Rizky Dwi Annisa Sasongko, Karin Maharani Selamet Eko Budi Santoso Siti Fatimah Siti Nur Azizah Slamet Eko Budi Santoso Sri Wahyuni Sri Wahyuni Suryo Budi Santoso Tiara Pandansari Ufi Anjani UMI SOLIKHAH Umu Marhamah Vienka Ferenzha Salsabilla Wulan Ratna Sari Yugi Maheswari ES Yunita Restufani Zulfikar Ali Ahmad