THE INFLUENCE OF INTELLECTUAL CAPITAL ON BUSINESS PERFORMANCE OF SHARIA COMMERCIAL BANKS (BUS) IN INDONESIA
| Main Authors: | Khasan, Taat, WIjaya, Minadi, Kemala Octisari, Sully |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
FEB UNWIKU PURWOKERTO
, 2020
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| Subjects: | |
| Online Access: |
http://mimb-unwiku.com/index.php/mimb/article/view/75 http://mimb-unwiku.com/index.php/mimb/article/view/75/39 |
Daftar Isi:
- This study In order to survive, companies must quickly change its strategy labor-based business towards knowledge based business, so that the main characteristics of the company because a science-based company. One approach used in the assessment is the measurement of knowledge assets (knowledge assets) is Intellectual Capital.. This research tested the effecetof three components of VAICTM (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), and STVA (Sructure Capital Value Added) to the sharia banking bussines performance (profit sharing ratio). Data obtained from the nine sharia commercial bank in Indonesia during the four-year period from 2014 to 2017. The number of samples used were 36 financial annual reports . The study's findings indicate value added capital employed (VACA) have significant impact, while value added human capital (VAHU) and stuctural capital value added (STVA) not having significant impact about the sharia banking bussines performance in Indonesia.
- Penelitian Agar dapat bertahan, perusahaan harus cepat mengubah strateginya dari bisnis berbasis tenaga kerja menuju bisnis berbasis pengetahuan, sehingga menjadi ciri utama perusahaan karena perusahaan yang berbasis sains. Salah satu pendekatan yang digunakan dalam penilaian adalah pengukuran aset pengetahuan (knowledge asset) yaitu intellectual capital. Penelitian ini menguji pengaruh tiga komponen VAIC TM (Value Added Intellectual Coefficient): VAHU (Value Added Capital Employeed), VACA (Value Added Human Capital), dan STVA (Sructure Capital Value Added) terhadap kinerja bisnis perbankan syariah (bagi hasil perbandingan). Data diperoleh dari sembilan bank umum syariah di Indonesia selama periode empat tahun dari 2014 hingga 2017. Jumlah sampel yang digunakan adalah 36 laporan keuangan tahunan. Hasil studi menunjukkan bahwa value added capital yang digunakan (VACA) berpengaruh signifikan, sedangkan value added human capital (VAHU) dan stuctural capital value added (STVA) tidak berpengaruh signifikan terhadap kinerja bisnis perbankan syariah di Indonesia.