MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH
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 fina...
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Format: | Article |
Language: | English |
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Institut Agama Islam Negeri (IAIN) Salatiga
2013-06-01
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Series: | Inferensi Jurnal Penelitian Sosial Keagamaan |
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Online Access: | http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/209 |
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author | Ihyaul Ulum |
author_facet | Ihyaul Ulum |
author_sort | Ihyaul Ulum |
collection | DOAJ |
description | 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. |
first_indexed | 2024-12-10T14:06:58Z |
format | Article |
id | doaj.art-bcd9139eb1de452fa7b586f7548d7321 |
institution | Directory Open Access Journal |
issn | 1978-7332 2502-1427 |
language | English |
last_indexed | 2024-12-10T14:06:58Z |
publishDate | 2013-06-01 |
publisher | Institut Agama Islam Negeri (IAIN) Salatiga |
record_format | Article |
series | Inferensi Jurnal Penelitian Sosial Keagamaan |
spelling | doaj.art-bcd9139eb1de452fa7b586f7548d73212022-12-22T01:45:38ZengInstitut Agama Islam Negeri (IAIN) SalatigaInferensi Jurnal Penelitian Sosial Keagamaan1978-73322502-14272013-06-017118520610.18326/infsl3.v7i1.185-206202MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAHIhyaul UlumThe 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.http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/209iB-VAIC, Syariah Banking, Intellectual Capital |
spellingShingle | Ihyaul Ulum MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH Inferensi Jurnal Penelitian Sosial Keagamaan iB-VAIC, Syariah Banking, Intellectual Capital |
title | MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH |
title_full | MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH |
title_fullStr | MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH |
title_full_unstemmed | MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH |
title_short | MODEL PENGUKURAN KINERJA INTELLECTUAL CAPITAL DENGAN IB-VAIC DI PERBANKAN SYARIAH |
title_sort | model pengukuran kinerja intellectual capital dengan ib vaic di perbankan syariah |
topic | iB-VAIC, Syariah Banking, Intellectual Capital |
url | http://inferensi.iainsalatiga.ac.id/index.php/inferensi/article/view/209 |
work_keys_str_mv | AT ihyaululum modelpengukurankinerjaintellectualcapitaldenganibvaicdiperbankansyariah |