Islamicity Performance Index and Profitability Determinants
- 10.2991/aebmr.k.211117.005How to use a DOI?
- Intellectual capital; islamicity performance index; profitability; time lag
The importance of managing Intellectual Capital is particularly within the financial sector companies that has got to invest within the development of human capital, organizational processes, and knowledge-based companies so as to make a sustainable and long-lasting competitive advantage. Islamic banking as a financial organization that operates supported sharia principles certainly has different characteristics from other companies in its performance orientation. This study aims to work out the Islamicity Performance Index and Profitability Determinants at BPR Syariah East Java Province. This type of research is explanatory research. The analytical method used is multivariate analysis with the Autoregressive and Distributed Lag (ADL) approach. with panel data samples from 15 banks listed within the Financial Services Authority from 2015 to 2018. Profit Sharing Ratio variable has no effect on profitability. This shows that the Profit Sharing Ratio will not affect the increase or decrease.Variable influence Zakat Performance Ratio does not directly affect the increase or decrease in profitability, but it takes time or a lag of 1 year. The Equitable Distribution Ratio variable has a positive effect on profitability at lag 1. This means that the level of employee welfare greatly influences the profitability of BPR Syariah. For further researchers, it’s better to feature other indicators within the Islamicity Performance Index, namely the ratio of zakat assets and therefore the ratio of zakat equity. For further researchers, it’s better to extend the population and sample, in order that the research are often generalized properly.
- © 2021 The Authors. Published by Atlantis Press International B.V.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Neny Tri Indrianasari AU - Isti Fadah AU - Intan Nurul Awwaliyah PY - 2021 DA - 2021/11/30 TI - Islamicity Performance Index and Profitability Determinants BT - Proceedings of the International Conference on Management, Business, and Technology (ICOMBEST 2021) PB - Atlantis Press SP - 32 EP - 38 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.211117.005 DO - 10.2991/aebmr.k.211117.005 ID - Indrianasari2021 ER -