Available at IJIBEC. International Journal of Islamic Business and Economics

Transcription

1 International Journal of Islamic Business and Economics Available at IJIBEC International Journal of Islamic Business and Economics Determinants of Intellectual Capital Performance (Empirical Study: Indonesian Syariah Bank ) Karimatul Hidayah & Ade Adityawarman Perceptions and Reconstruction of Customers Trust of Baitul Maal wa Tamwil (BMT) in Pekalongan Kuat Ismanto, M. Nasrullah, Nalim Protecting Batik Customers and the Existence of Pekalongan Original Batik by Augmented Reality Technology Based on Cloud Computing in Batik Label Paminto Agung Christianto, Eko Budi Susanto, Ichwan Kurniawan

2 EDITORIAL TEAM Editor In Chief Kuat Ismanto Department of Islamic Economics, Islamic State Institute of Pekalongan, Indonesia Managing Editor AM. M. Hafidz Ma shum Department of Islamic Economics, Islamic State Institute of Pekalongan, Indonesia Editorial Board Shinta Dewi Rismawati, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia Tamamudin R, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia Agus Fakhrina, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia Muhammad Nasrullah, Department of Islamic Economics, Islamic State Institute of Pekalongan, Indonesia State Institute of Islamic Studies Pekalongan, Indonesia Gunawan Aji, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia Agus Arwani, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia M. Izza, Department of Islamic Economics, State Institute of Islamic Studies Pekalongan, Indonesia Staff Nafilah Office Department of Islamic Economics, Islamic State Institute of Pekalongan, Indonesia Corespondence: Jl. Kusumabangsa No. 9 Pekalongan Jawa Tengah Indonesia

3 IJIBEC International Journal of Islamic Business and Economics International Journal of Islamic Business and Economics Available at CONTENTS Determinants of Intellectual Capital Performance (Empirical Study: Indonesian Syariah Bank ) Karimatul Hidayah & Ade Adityawarman 1-13 Data Attribute Selection with Information Gain to Improve Credit Approval Classification Performance using K-Nearest Neighbor Algorithm Ivandari, Tria Titiani Chasanah, Sattriedi Wahyu Binabar, & M. Adib Al Karomi Protecting Batik Customers and the Existence of Pekalongan Original Batik by Augmented Reality Technology Based on Cloud Computingin Batik Label Paminto Agung Christianto, Eko Budi Susanto, & Ichwan Kurniawan The Future Of The Profession Of Accountant Sharia Enter MEA In 2017 Agus Arwani The Relation Between Price, Product Quality, And Image of A Batik Brand Toward Customer Satisfaction Tamamudin Perceptions and Reconstruction of Customers Trust of Baitul Maal wa Tamwil (BMT) in Pekalongan Kuat Ismanto, M. Nasrullah, Nalim 55-62

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5 IJIBEC International Journal of Islamic Business and Economics International Journal of Islamic Business and Economics Available at Determinants of Intellectual Capital Performance (Empirical Study: Indonesian Syariah Bank ) Karimatul Hidayah & Ade Adityawarman Diponegoro University Semarang Article History: Received : 5 May 2017 Accepted : 15 May 2017 Published : 1 June 2017 The purpose of this research is to examine the determinants of Intellectual Capital performance in Indonesia s syariah banks variable and the dependent variable intellectual capital performance. The value added intellectual capital (VAIC) developed by public is used to measure the intellectual capital performance in Indonesia s syariah banks. Results indicate capital performance. The other independent variable, bank entry in the corporate sector, bank size, and bank size are not There are several measurements of intellectual capital to the determinants of intellectual capital performance for syariah tests the determinants of intellectual capital performance in Indonesia s syariah banks over the period Keywords: Intellectual capital, syariah banks, Indonesia, VAIC

6 2 International Journal of Islamic Business and Economics, 1(1) June 2017, 1-12 et al et al, 2014). due to the reliable data availability, the intellectually intensive business character, and the more non-syariah and syariah et al syariah development. Syariah Indonesia s economic development. syariah syariah et al, 2014). One of the blueprint syariah syariah syariah

7 International Journal of Islamic Business and Economics, 1(1) June 2017, et al, 2014). The rapid syariah syariah banks. are internal capital, external capital, and human capital. The previous research had examined the syariah banks over the period as the sample yet. 2.1 Intellectual Capital 2015) Bukh et al (2005) Kamath (2007) Mavridis (in El-Bannany, Mouritsen (in El-Bannany, enterprise s balance. and the society itself. enterprise s replacement asset.enterprise s market value

8 4 International Journal of Islamic Business and Economics, 1(1) June 2017, ) Intellectual capital is an important source for the company s 1. et al 2. Internal capital 3. External capital capital. (VAIC it capital performance (El-Bannany, 2012). VAIC it can be stated as the easy, appropriate, and common method used to measure the intellectual capital performance in this research. intellectual capital (Joshi et al

9 International Journal of Islamic Business and Economics, 1(1) June 2017, VAIC is the reliable indicator of the intelectual potency. it are available in the 2.2 Market Structure and Intellectual Capital Performance enterprise s performance (El-Bannany, 2012). is the most used indicator to measure the market structure (El-Bannany, 2012). to enhance the three components of intelectual capital performance (El-Bannany, 2012). H1a: There is a positive relationship between market concentration level and intellectual capital performance. Bain (in Carlton, 2004) described that barriers can determine the number of enterprises that also

10 6 International Journal of Islamic Business and Economics, 1(1) June 2017, 1-12 the intellectual capital performance (El-Bannany, 2012). Barriers to entry in a sector include the intellectual capital performance. 2.3 Bank Risk and Intellectual Capital Performance 2.4 Bank Size and Intellectual Capital Performance et al size and the intellectual capital performance. 2.5 Bank Profitability and Intellectual Capital Performance.

11 International Journal of Islamic Business and Economics, 1(1) June 2017, The Bank Age and the Intellectual Capital Performance Sample 3.2. The Variable Measurement The Intellectual Capital Performance human capital (employee), internal (structural) capital and 3. Value Added (VA it ) = Output Input. it) = Employee salaries expense. 5. Internal Capital (IC it it ) = VA it it it ) = VA it it it ) = VA it it

12 8 International Journal of Islamic Business and Economics, 1(1) June 2017, 1-12 it ) = EC it it 10. VAIC it it )+ (ICE it ) + (ECE it ) 3.3. The Independent Variable is valued as the most appropriate measurement to describe the bank size (El-Bannany, 2012). syariah bank starts to operate Statistical Analysis uit = Error Variable Minimum Maximum Median CR ROA , VAIC 43.51

13 International Journal of Islamic Business and Economics, 1(1) June 2017, ** 0.01 FATA *** * Syariah

14 10 International Journal of Islamic Business and Economics, 1(1) June 2017, 1-12 syariah th policy of syariah syariah syariah the bank size variable to the intellectual capital performance is caused by the unprepared syariah syariah of the intellectual capital performance (El-Bannany, 2011).

15 International Journal of Islamic Business and Economics, 1(1) June 2017, syariah emphasized (2013) that the syariah syariah syariah so important to be able to run the syariah the intellectual capital value of the syariah Middle East. Islamic Economic Studies, 11 (1), Journal Of Islamic Middle Eastern Finance and Management, banks

16 12 International Journal of Islamic Business and Economics, 1(1) June 2017, 1-12 Journal of Intellectual Capital, 9 Proceedings of 3rd European Conference on Intellectual Capital in University of Nicosia Jurnal Akuntansi, 1 (1). performance. Journal of Intellectual Capital, 4 The journal of technology transfer, 31 (1), Journal of nilai perusahaan pada perusahaan publik di Indonesia. (2), Journal of intellectual Karim, A. A. (2013). evidence.. Ethiopian banks. Journal of Intellectual Capital, 5 components. Southern African Business Review, 14 (1), (2),

17 International Journal of Islamic Business and Economics, 1(1) June 2017, Dua Dekade Ekonomi Syariah Australian companies. Jurnal Akuntansi dan Keuangan Indonesia, 1