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All Journal Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak International Journal of Accounting and Management Research (IJAMR)
Riza Ramadhan
Institut Teknologi dan Bisnis Widya Gama Lumajang
Economics, Econometrics & Finance

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Extended Value Added Intellectual Coefficient Plus (E-Vaic Plus) for the Development of Shari'a Banking Intellectual Capital Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 2 (2023): July 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i2.1066

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withE-VAIC Plus. The various and different findings and results from research on the measurement of Intellectual Capital provide an opportunity to test and analyze various factors that influence the measurement of Islamic banking Intellectual Capital. The variables used to test the model in this study are using VAICE-VAIC Plus uses four components, namely HCE, SCE, RCE, and CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province. The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2022.Research results foundhuman capitaldoes not affect the profitability of increasing human capital will not necessarily provide good profitability because in managing human capital must be adjusted to the competence of human resources owned, and the factor of competition from similar companies. Structural capital has no effect on profitability. This shows that to create Value Added (VA), a combination of Human Capital (HC) and Structural Capital (SC) is not needed. So that the higher the value of Structural Capital Efficiency has no effect on Return On assets. Capital Employed Efficiency affects profitability, this is because banking companies tend to use physical capital, so that the capital used can affect profitability
Development of Sharia Banking Intellectual Capital with A-IBVAIC Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.992

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withA-IBVAIC. The variables used to test the model in this study are using VAICA-IBVAIC using three components namely HCE, INVCE, CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province.The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2021.Research results found thatIslamic Banking Value Added Human capitaleffect on profitability. This mattershows thatIslamic Banking Value Added Human capitalhas a positive relationship to ROA, if the value ofIslamic Banking Value Added Human capitalincreases, it will give an increase in ROA. Research results found thatIslamic Banking Value Added Innovation Capitalno effect on profitability. This proves thatcapital management innovation will generate more wealth for the owners of capital. Research results found thatIslamic Banking Value Added Capital employedno effect on profitability. This proves thatincrease or decrease fromscoreIslamic Banking Value Added Capital employednot following the increaseor a decrease in the company's ROA.
Co-Authors Neny Tri Indrianasari Neny Tri Indrianasari Sochib Sochib