Journal of Islamic Economic Scholar
Vol. 3 No. 1 (2022)

The Influence of Islamicity Performance Index and Intellectual Capital on Sharia Business Unit Profitability

Cahaya Fitriana Dewi Amala (Universitas Darussalam Gontor)
Ely Windarti Hastuti (Universitas Darussalam Gontor)
Meidina Nur Nabilah (Universitas Darussalam Gontor)
Malihatin Malihatin (Universitas Darussalam Gontor)
Citra Amanda (Universitas Darussalam Gontor)



Article Info

Publish Date
22 Jan 2023

Abstract

Sharia Business Unit in Indonesia is experiencing increasingly rapid growth. Islamic financial institutions establish profitability as a measuring tool to improve financial performance. Several ratios can be used to take measurements on profitability, such as Islamicity Performance Index and Intellectual Capital. The study aims to analyze the influence of Islamicity Performance Index and Intellectual Capital on profitability in Sharia Business Units in Indonesia. This type of research is quantitative. The sample used is 16 Sharia Business Units in Indonesia for the period 2018-2020. The data analysis technique used is panel data regression, using the eviews 12 application program. The results showed that is partially Equitable Distribution Ratio, Islamic Income vs. Non-Islamic Income and Intellectual Capital had a significant positive influence on profitability. Simultaneously stated that the Islamicity Performance Index and Intellectual Capital have a significant effect on Profitability in sharia business units in Indonesia

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Journal Info

Abbrev

JIES

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

JIES: Journal of Islamic Economic Scholar JIES is journal of student collage scientific papers, using electronic media as a place for publication research results from students college. This journal publish twice per year (Juny and December). JIES is a scientific journal that accepts publication ...