IMPLEMENTASI ISLAMIC INTELLECTUAL CAPITAL DAN DAMPAKNYA TERHADAP ISLAMIC FINANCIAL PERFORMANCE INDEX BANK UMUM SYARIAH DI INDONESIA

Iis Lestari, - (2018) IMPLEMENTASI ISLAMIC INTELLECTUAL CAPITAL DAN DAMPAKNYA TERHADAP ISLAMIC FINANCIAL PERFORMANCE INDEX BANK UMUM SYARIAH DI INDONESIA. S1 thesis, Universitas Pendidikan Indonesia.

Abstract

Kinerja keuangan merupakan salah satu tolak ukur yang dapat digunakan untuk mengetahui keberhasilan suatu perusahaan dalam pencapaian tujuan perusahaan. Secara umum, pengukuran kinerja keuangan di bank syariah menggunakan tingkat profitabilitas padahal seharusnya berbeda dengan bank konvensional. Islamic Financial Performance Index merupakan alat pengukuran kinerja keuangan yang mampu mengungkapkan nilai-nilai materialistik dan spiritual yang ada dalam bank syariah. Namun, pelaksanaan Islamic Financial Performance Index bank syariah di Indonesia masih rendah, sehingga perlu diidentifikasi upaya peningkatan Islamic Financial Performance Index tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh Islamic Intellectual Capital terhadap Islamic Financial Performance Index Bank Umum Syariah di Indonesia. Seluruh Bank Umum Syariah di Indonesia merupakan populasi yang digunakan dalam penelitian ini. Sampel yang digunakan adalah sebelas Bank Umum Syariah di Indonesia tahun 2010-2016. Metode kausalitas merupakan metode yang digunakan dalam penelitian ini. Adapun teknik analisis data yang digunakan adalah metode regresi data panel. Hasil penelitian menunjukkan bahwa tingkat Islamic Intellectual Capital Bank Umum Syariah di Indonesia memiliki tingkat tinggi. Selanjutnya, tingkat Islamic Financial Performance Index Bank Umum Syariah di Indonesia memiliki tingkat cukup tinggi. Islamic Intellectual Capital berpengaruh positif dan signifikan terhadap Islamic Financial Performance Index. Penelitian ini diharapkan dapat memberikan manfaat dalam kaitannya dengan pengukuran kinerja keuangan berdasarkan Islamic Financial Performance Index Bank Umum Syariah di Indonesia.;--- Financial performance is one of benchmark that can be used to determine the success of a company in achieving corporate goals. In general, financial performance in Islamic Bank measured through level of profitability though the measurement of financial performance should be different from conventional banks. Islamic Financial Performance Index is a tool of financial performance measurement that is able to reveal the materialistic and spiritual values that exist in Islamic banks. However, the implementation of the Islamic Financial Performance Index of Islamic banks in Indonesia is still low. Therefore, it is necessary to identify the effort to improve the performance of Islamic Financial Performance Index. This study aims to analyze the influence of Islamic Intellectual Capital on Islamic Financial Performance Index of Islamic Commercial Bank in Indonesia. All Islamic Commercial Banks in Indonesia is the population that used in this research. The samples used are eleven Islamic Commercial Banks in Indonesia 2010-2016. Causality is the method that used in this research. The data analysis technique used is regression method of panel data. The result of this research shows that the level Islamic Intellectual Capital of Islamic Commercial Bank in Indonesia have a high level. Furthermore, the level of Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia have a high enough level. Islamic Intellectual Capital has a positive and significant effect on the Islamic Financial Performance Index. This study is expected to provide benefits in relation to the measurement of financial performance based on the Islamic Financial Performance Index of Islamic Commercial Banks in Indonesia.

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Official URL: http://repository.upi.edu
Item Type: Thesis (S1)
Additional Information: No. Panggil: S EKI IIS p-2018; Pembimbing: I. A. Jajang W. Mahri, II. Aneu Cakhyaneu; NIM: 1406921
Uncontrolled Keywords: Kinerja keuangan, profitabilitas, Islamic Financial Performance Index, Islamic Intellectual Capital, Financial performance, profitability, Islamic Financial Performance Index, Islamic Intellectual Capital.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HG Finance
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User: Eva Rufaida Rahman
Date Deposited: 01 Aug 2019 03:34
Last Modified: 01 Aug 2019 03:34
URI: http://repository.upi.edu/id/eprint/36653

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