Articlegold2013

MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH

102 citations0/0 files storedINFERENSI Jurnal Penelitian Sosial Keagamaan

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Intellectual Capital and Performance Analysis Accounting Theory and Financial Reporting Islamic Finance and Banking Studies

Abstract

The aim of this study is to develop a measurement of intellectual capital performance of Indonesian syariah banking by modifying the Pulic’s model that popular with the name of VAIC (value added intellectual coefficient). This study was done by documentation and focus group discussion with some financial accounting experts and public accountants. The result show that the main formula to measure IC performance of syariah banking is not too different with Pulic model, it was: iB-VAIC™ = iB-VACA + IB-VAHU + iB-STVA. The different one is the accounts to develop VA. VA in Pulic model was constructed by total revenue, while in iB-VAIC, VA was constructed from syariah activities.

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References

1998Intellectual capital: The new wealth of organizations 1998Intellectual capital: an exploratory study that develops measures and models 2000Intellectual capital and business performance in Malaysian industries 2000Intellectual capital literature review 1997Intellectual Capital: Navigating the New Business Landscape 2003Intellectual capital and traditional measures of corporate performance 2007Intellectual capital and financial returns of companies 2007The intellectual capital performance of the Indian banking sector

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2020Sharia Firm Value: The Role of Enterprise Risk Management Disclosure, Intellectual Capital Disclosure, and Intellectual Capital 2019PENGARUH DEWAN PENGAWAS SYARIAH, INTELLECTUAL CAPITAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA BANK SYARIAH DI INDONESIA 2022Social Performance of Islamic Banks in South-East Asia: Is Intellectual Capital and Sharia Supervisory Boards Matters?2021Can Leadership Style, Individual Ablity and Motivation Improve Banking Internal Auditor Performance ?

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