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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Main Author: Ihyaul Ulum
Format: Article
Language:English
Published: Institut Agama Islam Negeri (IAIN) Salatiga 2013-06-01
Series:Inferensi Jurnal Penelitian Sosial Keagamaan
Subjects:
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.
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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