Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah


  • Hastuti Olivia STAI H. Abdul Halim Hasan Al Ishlahiyah, Binjai, Indonesia
  • Gadis Arniyati Athar Abdul Halim Hasan Al Ishlahiyah, Binjai, Indonesia
  • Tia Andrianti Nasution STAI H. Abdul Halim Hasan Al Ishlahiyah, Binjai, Indonesia
  • Syahrijal Hidayat * Mail STIE Muhammadiyah Asahan, Asahan, Indonesia
    • (*) Corresponding Author
DOI: https://doi.org/10.47065/ekuitas.v3i2.1068
Keywords: VAIC; VACA; VAHU; STVA; Financial Performance

Abstract

This study aims to analyze the effect of intellectual capital (IC) on financial performance at Bank Negara Indonesia (BNI) Syariah. The hypothesis in this study was tested using the variant-based Structural Equation Modeling (SEM) method or Partial Least Square (PLS) involving several variables of intellectual capital (IC) modified for Islamic banking such as iB-VACA, iB-VAHU, iB-STVA. The results showed that iB-VAIC and iB-VACA) had an effect on financial performance. Meanwhile, iB-VAHU has no effect on financial performance, and iB-STVA has a negative effect on financial performance

Downloads

Download data is not yet available.

References

Dandung, M. E., Amtiran, P. Y., & Ratu, M. (2020). Analisis Perbandingan Kinerja Keuangan Perbankan Konvensional Dan Perbankan Syariah. Journal of Management : Small and Medium Enterprises (SMEs), 11(1), 65–82. https://doi.org/10.35508/jom.v11i1.2319

Deep, R., & Narwal, K. P. (2014). Intellectual Capital and its Association with Financial Performance: A Study of Indian Textile Sector. Int. J. Manag. Bus. Res, 4(1), 43–54.

Fahmi, I. (2014). Analisis Laporan Keuangan. Alfabeta.

Girma, B. (2017). Intellectual Capital Efficiency and Its Impact on Financial Performances of Ethiopian Commercial Banks. Research Journal of Finance and Accounting, 8(8), 17–31.

Harianto, N., & Syafruddin, M. (2013). Pengaruh Modal Intelektual Terhadap Kinerja Bisnis Bank Umum Syariah (Bus) Di Indonesia. Diponegoro Journal of Accounting, 0(0), 408–417.

Karimah, A. (2016). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARIAH (Studi Pada Bank Umum Syariah, BNI Syariah, BRI Syariah, Bank Panin Syariah Periode 2011 – 2014) SKRIPSI (Issue 1). Universitas Islam Negeri Syarif Hidayatullah.

Kartika, M., & Hatane, S. E. (2013). Pengaruh Intelectual Capital Pada Profitabilitas Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2007-2011. Business Accounting Review, 1(2), 14–25.

Latumaerissa, J. (2011). Bank dan Lembaga Keuangan Lain. Salemba Empat.

Lestari, S. D., Paramu, H., & Sukarno, H. (2018). Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perbankan Syari’Ah Di Indonesia. EKUITAS (Jurnal Ekonomi Dan Keuangan), 20(3), 346–366. https://doi.org/10.24034/j25485024.y2016.v20.i3.64

Lipunga, A. M. (2014). Intellectual Capital Performance of the Commercial Banking Sector of Malawi. International Journal of Business and Management, 10(1), 210–222. https://doi.org/10.5539/ijbm.v10n1p210

Olivia, H. (2019). Penerapan Analisis Roi (Retrun On Investment) Untuk Memprediksi Pendapatan Perusahaan. Kitabah, 3(2), 211–218.

Otoritas Jasa Keuangan. (2021). Perkembangan Bank Syariah 2020. https://www.ojk.go.id

Rahman, A. (2018). Literasi Rendah Jadi Tantangan Utama Bank Syariah. Bisnis.Com.

Sidharta, I., & Affandi, A. (2016). The empirical study on intellectual capital approach toward financial performance on rural banking sectors in Indonesia. International Journal of Economics and Financial Issues, 6(3), 1247–1253.

Ståhle, P., Ståhle, S., & Aho, S. (2011). Value added intellectual coefficient (VAIC): a critical analysis. Journal of Intellectual Capital, 12(4), 531–551. https://doi.org/10.1108/14691931111181715

Ulum, I. (2013). Model Pengukuran Kinerja Intellectual Capital Dengan Ib-Vaic Di Perbankan Syariah. Inferensi, 7(1), 185. https://doi.org/10.18326/infsl3.v7i1.185-206

Ulum, I., Ghozali, I., & Purwanto, A. (2014). Intellectual Capital Performance of Indonesian Banking Sector: A Modified VAIC (M-VAIC) Perspective. Asian Journal of Finance & Accounting, 6(2), 103. https://doi.org/10.5296/ajfa.v6i2.5246

Vivin, Y. A., & Wahono, B. (2017). Analisis Perbandingan Kinerja Keuangan Bank Umum Syariah dengan Bank Umum Konvensional di Indonesia. E-Jurnal Riset Manajemen, 77–97.

Wijayani, D. R. (2017). PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERUSAHAAN PUBLIK DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur di BEI 2012-2014). Jurnal Riset Akuntansi Dan Bisnis Airlangga, 2(1), 97–116. https://doi.org/10.31093/jraba.v2i1.23

Wijayanti. (2012). Pengaruh Intellectual Capital Terhadap Harga Saham Melalui Kinerja Keuangan Pada Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEF). Jurnal Akuntansi Dan Keuangan, 7.

Yudawisastra, H. G., Manurung, D. T. H., & Husnatarina, F. (2018). Relationship between value added capital employed, value added human capital, structural capital value added and financial performance. Investment Management and Financial Innovations, 15(2), 222–231. https://doi.org/10.21511/imfi.15(2).2018.20


Bila bermanfaat silahkan share artikel ini

Berikan Komentar Anda terhadap artikel Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah

Dimensions Badge
Article History
Submitted: 2021-11-17
Published: 2021-11-30
Abstract View: 2467 times
PDF Download: 2113 times
How to Cite
Olivia, H., Athar, G. A., Nasution, T. A., & Hidayat, S. (2021). Kinerja Keuangan Perbankan Syariah: Tinjauan Dari Intellectual Capital Pada BNI Syariah. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 3(2), 97-103. https://doi.org/10.47065/ekuitas.v3i2.1068
Issue
Vol 3 No 2 (2021): November 2021
Pages: 97-103
Section
Articles

Copyright (c) 2021 Hastuti Olivia, Gadis Arniyati Athar, Tia Andrianti Nasution, Syahrijal Hidayat

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).