Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia
This study aims to analyze the effect of sharia compliance (SC) proxied by profit sharing ratio (PSR), zakat performance ratio (ZPR), Islamic income ratio (IsIR), directors-employees welfare ratio (DEWR), and intellectual capital (IC) on profitability (return on assets-ROA) of Islamic commercial ban...
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| Format: | Article |
| Language: | English |
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LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2024-10-01
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| Series: | Jurnal Perbankan Syariah |
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| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1998 |
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| author | Rianti Agmarin Ningrum Umiyati Umiyati |
| author_facet | Rianti Agmarin Ningrum Umiyati Umiyati |
| author_sort | Rianti Agmarin Ningrum |
| collection | DOAJ |
| description | This study aims to analyze the effect of sharia compliance (SC) proxied by profit sharing ratio (PSR), zakat performance ratio (ZPR), Islamic income ratio (IsIR), directors-employees welfare ratio (DEWR), and intellectual capital (IC) on profitability (return on assets-ROA) of Islamic commercial banks (ICB) in Indonesia. The population of this study was 13 Islamic commercial banks in Indonesia registered with the Financial Services Authority (FSA). The sample was selected using purposive sampling, so 8 ICB were obtained for the study. The data source used is secondary data from each ICB in Indonesia's annual report for 2019-2023. Data analysis uses panel data regression with an analysis tool in the form of Eviews Version 12.0. The results of the study show that PSR positively affects ROA. ZPR and DEWR negatively affect ROA. However, IsIR and IC do not affect ROA. The implications of this study can complement existing theories and be a reference for further research. In practice, this research can be used as reference material for Islamic banking in optimizing performance, evaluating banking to create competitive advantage values, and identifying assessments in decision-making for the community. |
| format | Article |
| id | doaj-art-d398a9e8014943d1a2d6b41af9278e39 |
| institution | Kabale University |
| issn | 2721-6241 2721-7094 |
| language | English |
| publishDate | 2024-10-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | Jurnal Perbankan Syariah |
| spelling | doaj-art-d398a9e8014943d1a2d6b41af9278e392025-08-20T03:25:04ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJurnal Perbankan Syariah2721-62412721-70942024-10-015228630310.46367/jps.v5i2.19981998Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In IndonesiaRianti Agmarin Ningrum0Umiyati Umiyati1Universitas Islam Negeri Syarif Hidayatullah, Jakarta, IndonesiaUniversitas Islam Negeri Syarif Hidayatullah, Jakarta, IndonesiaThis study aims to analyze the effect of sharia compliance (SC) proxied by profit sharing ratio (PSR), zakat performance ratio (ZPR), Islamic income ratio (IsIR), directors-employees welfare ratio (DEWR), and intellectual capital (IC) on profitability (return on assets-ROA) of Islamic commercial banks (ICB) in Indonesia. The population of this study was 13 Islamic commercial banks in Indonesia registered with the Financial Services Authority (FSA). The sample was selected using purposive sampling, so 8 ICB were obtained for the study. The data source used is secondary data from each ICB in Indonesia's annual report for 2019-2023. Data analysis uses panel data regression with an analysis tool in the form of Eviews Version 12.0. The results of the study show that PSR positively affects ROA. ZPR and DEWR negatively affect ROA. However, IsIR and IC do not affect ROA. The implications of this study can complement existing theories and be a reference for further research. In practice, this research can be used as reference material for Islamic banking in optimizing performance, evaluating banking to create competitive advantage values, and identifying assessments in decision-making for the community.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1998sharia complianceintellectual capitalprofitabilityislamic bank |
| spellingShingle | Rianti Agmarin Ningrum Umiyati Umiyati Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia Jurnal Perbankan Syariah sharia compliance intellectual capital profitability islamic bank |
| title | Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia |
| title_full | Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia |
| title_fullStr | Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia |
| title_full_unstemmed | Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia |
| title_short | Sharia Compliance And Intellectual Capital Toward Protability Of Islamic Commercial Banks In Indonesia |
| title_sort | sharia compliance and intellectual capital toward protability of islamic commercial banks in indonesia |
| topic | sharia compliance intellectual capital profitability islamic bank |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jps/article/view/1998 |
| work_keys_str_mv | AT riantiagmarinningrum shariacomplianceandintellectualcapitaltowardprotabilityofislamiccommercialbanksinindonesia AT umiyatiumiyati shariacomplianceandintellectualcapitaltowardprotabilityofislamiccommercialbanksinindonesia |