Books
Putri Syifa Amalia, M.Sc

Putri Syifa Amalia, M.Sc

Peneliti Ahli Pusat Studi Halal
Biografi

Peneliti LPPM Tazkia

2

Jurnal Ilmiah

0

Pengabdian Masyarakat

Jurnal

Tanggal Publikasi: 22 Des 2022

THE INFLUENCE OF INTELLECTUAL CAPITAL AND SHARIA COMPLIANCE ON ISLAMIC BANKS FINANCIAL PERFORMANCE IN SOUTHEAST ASIA

This study examines the effects of Intellectual Capital (IC) and its components (capital employee, human capital, and structural capital) and Sharia Compliance on Islamic banks’ financial performance in Southeast Asia. The value-added intellectual coefficient (VAIC) approach developed by Pulic (1998) is used to determine the IC performance of 30 Islamic banks for the years 2018, 2019, and 2020. The study reveals that human capital and structural capital significantly affect Islamic banks' financial performance. However, this study fails to demonstrate that VAIC, capital employed, and sharia compliance affect Islamic banks’ financial performance. This study contributes to enriching the Islamic economy and finance literature because only a few studies test the factors affecting the Islamic banks’ financial performance in Southeast Asia.

Jurnal

Tanggal Publikasi: 22 Des 2022

Conceptualizing Zakat Institutions within the Framework of Hybrid Organizations

Historically, zakah institution was only run by the state, which was indeed managed under the state or public logic. On the other hand, we are now in the era of ‘civic society’, where the ‘bureaucratic decline’ emphasized the incapability of the state to be an efficient actor of development (Bawole, Ibrahim, Hossain, & Mensah, 2017; Hirschmann, 1999). The role of non-state actors is increasingly important to be the better development engines. The fact as mentioned earlier has put these non-state actors of development, including zakah institutions, in a dilemma between two institutional logics: market or commercial logic and public or social logics (Schröer & Jäger, 2015). These institutions must face distinct problems which do not occur in a conventional single-logic organization. They regularly need to deal with the conflict between two logics, financial or social logic