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INTELLECTUAL CAPITAL AND ISLAMIC SOSIAL REPORTING INDEX: THE CASE OF INDONESIAN ISLAMIC BANKING
Corresponding Author(s) : Ririn Tri Ratnasari
Humanities & Social Sciences Reviews,
Vol. 8 No. 4 (2020): July
Abstract
Purpose of the study: This study aims to explain the effect of Islamic Banking Intellectual Capital and Islamic Social Reporting on the Islamic Financial Performance Index of Sharia Bank Indonesia.
Methodology: The data obtained in this study consisted of a total of 368 from annual financial reports and sustainability reports that were officially published by each Islamic bank in Indonesia. The analytical method used in this study is the Partial Least Square (PLS) method which is processed with SmartPLS 3 software.
Main Findings: There is an essential influence on the implementation of Islamic Banking Intellectual Capital and Islamic Social Reporting on Islamic Financial Performance in Islamic Banking in Indonesia. This finding also shows that intellectual capital and social reporting by Islamic banks have a significant positive effect on the financial performance of Islamic banks in Indonesia.
Applications of this study: This research will help next researchers to develop research in the banking world and can be used by banking institutions to become scientific input. Besides, mobilizing and using intangible resources properly will improve the financial performance of an organization.
Novelty / Originality of this study: The existence of Islamic Banking Intellectual Capital combined with Islamic Social Reporting can affect and improve the competitiveness of Islamic Banking in Indonesia. This study will be a complete research and provide clear information for practitioners and academics.
Keywords
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- Abdeldayem, Marwan Mohamed. (2009). An Examination Social Disclosures by Islamic Bank: Evidence from UAE. The Journal of American Academy of Business 14(2).
- Akbari, R., Veismoradi. (2013). The analysis impact of Human Resource Management and Intellectual Capital on Organizational Performance in Physical Education Organization of Iran (Case Study: Physical Education General Department of Kermanshah). International Journal of Sport Studies 3 (3), 263-273. https://doi.org/10.6007/IJAREMS/v3-i3/946 DOI: https://doi.org/10.6007/IJAREMS/v3-i3/946
- Berg, A.V.D.,&Herman. (2002). Model Of Intellectual Capital Valuation. Available at www.researchgate.com
- Bontis, N. (1996). There’s a price on your head: managing intellectual capital strategically. Business Quarterly, 60(4), 40–46.
- Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63–76. https://doi.org/10.1108/00251749810204142 DOI: https://doi.org/10.1108/00251749810204142
- Bontis, N. (1999). Managing orga¬nizational knowledge by diagnos¬ing intellectual capital: Framing and advancing the state of the field. Int. J. Technology Manage¬ment, 18(5, 6, 8), 433-463. DOI: https://doi.org/10.1504/IJTM.1999.002780
- Brooking, A. (1996). Intellectual Capital: Core Assets for the Third Millennium. London: Enterprise Thomson Business Press.
- Chen, Cheng, & Hwang. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, (2), 159-176. https://doi.org/10.1108/14691930510592771 DOI: https://doi.org/10.1108/14691930510592771
- Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital, European Management Journal, 14(4), 356-364. https://doi.org/10.1016/0263-2373(96)00022-9 DOI: https://doi.org/10.1016/0263-2373(96)00022-9
- Ekwe, M.C.(2012). Human resource accounting: The Relationship Between Intellectual Capital And Financial Performance In The Nigerian Banking Sector, Thesis submitted to The Department of Accountancy, University of Nigeria.
- Fincham, R.,& Roslender, R. (2003). The Management of Intellectual Capital and its Implications for Business Reporting. The Institute of Chartered Accountants of Scotland CA House, 21 Haymarket Yards, Edinburgh. ISBN 1 871250 98 6.
- Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806
- Firer, Steven, & Williams, S. Mitchell (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806 DOI: https://doi.org/10.1108/14691930310487806
- Goh, Pek Chen (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual Capital, 6(3), 385-396. https://doi.org/10.1108/14691930510611120 DOI: https://doi.org/10.1108/14691930510611120
- Gustani. (2013). Model Pelaporan Kinerja Social. Jurnal Akuntansi dan Keuangan Islam,1(2).
- Hair, J.(2006). Multivariate Data Analysis. United State Of America: Pearson Education International.
- Hameed., Shahul., Wirman, A., Alrazi, B., Nazli, M&Pramono, S.(2004).Alternative Disclosure and Performance Measures For Islamic Banks. Kulliyah of Economics and Management Sciences. Malaysia: International Islamic University Malaysia.
- Haniffa.(2002). Social Reporting Disclosure: An Islamic Perspective. Indonesia Management & Accounting Research,3, 128-146.
- Herianingrum, S.; Ratnasari, R. T.; Widiastuti, T.; Mawardi, I.; Rachmi, R. C.; Fadhlillah, H.(2019). The impact of Islamic bank financing on business, Entrepreneurship and Sustainability Issues 7(1): 133-145. https://doi.org/10.9770/jesi.2019.7.1(11) DOI: https://doi.org/10.9770/jesi.2019.7.1(11)
- Herwanti, T.(2017). Disclosure Level’s Effect of Islamic Social Reporting on Company’s Profitability and Zakat. Management and Administrative Sciences Review, 6(2), 85-98.
- Hery. 2017. Kewirausahaan. Jakarta: Grasindo.
- Kamath, B.G. (2007). The intellectual capital performance of the Indian banking sector. Journal of Intellectual Capital, 8(1), 96-123. https://doi.org/10.1108/14691930710715088 DOI: https://doi.org/10.1108/14691930710715088
- Karim, A. (2004). Bank Islam,.Analisis Fiqih dan Keuangan. Raja Grafindo Persada.
- Kuryanto.(2008). Pengaruh Modal Intelektual terhadap Kinerja Perusahaan. Proceeding SNA XI. Pontianak
- Marr,Bernard.(2008). Make The Invisible Visible: Identity Intellectual Capital. http://www.cimaglobal.com
- Mouritsen J., Johansen., Larsen ., & P N Bukh (2001), Reading an intellectual capital statement: describing and prescribing knowledge management strategies, Journal of Intellectual Capital,2(4), 359-383. https://doi.org/10.1108/EUM0000000006086 DOI: https://doi.org/10.1108/EUM0000000006086
- Musibah, A. S., Wan, S. (2013). Impact Of Intellectual Capital On Corporate Social Responsibility Evidence From the Islamic Banking Sector In GCC. International Journal of Finance and Accounting.
- Mustika, H; Eliyana, A; Agustina, T.S; Ratnasari, R.T.(2020). Determinants of Innovation Capability in the Islamic Banking. A multifaceted Review Journal In The Field Of Pharmacy. E-ISSN 0976-2779 P-ISSN 0975-8453.
- Nashtaei, Aghajan,R.,Heidarnia,M., Noshaddel,V.(2013).An Overview on Concept of Intelectual Capital and its Importance. Interdisciplinary Journal Of Contemporary Research in Business,5(5).
- Nazari & Herremans (2007). Extended VAIC Model: Measuring Intellectual Capital Components. Journal of Intellectual Capital. https://doi.org/10.1108/14691930710830774 DOI: https://doi.org/10.1108/14691930710830774
- Onyekwelu, U. L., Okoh, J. I., Iyidiobi, F.C. (2017). Effect of Intellectual Capital on Financial Performance of Banks In Nigeria. European Journal of Accounting, Auditing and Finance Research.
- Othman, et al. (2009). Determinant of Islamic Sosial Reporting among Top Syariah Approved Companies in Bursa Malaysia. Research Journal Of International Studies.
- Penrose, E.T. (1959). The Theory of the Growth of the firm.Oxford University Press.
- Pulic, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. Paper presented at the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital, Austria.
- Pulic, A. (2000). VAIC™ – an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714. https://doi.org/10.1504/IJTM.2000.002891 DOI: https://doi.org/10.1504/IJTM.2000.002891
- Pulic, A.(1998). Measuring the performance of intellectual poten¬tial in the knowledge economy. Re¬trieved from https://xa.yimg.com/ kq/groups/21741988/1414311172/ name/pulic+1998.pdf
- Ramesh, Rao., & Jani. (2009). Spurring Economic Growth Through Education: The Malaysian Approach. Educational Research and Reviews 4,135-140.
- Ratnasari, R. T. & Rahmandani, N. (2020). The Correlation of Financial Development on Energy Consumption: A Study Case in Indonesia. Test Engineering & Manajement. ISSN: 0193-4120 Page No. 3560 – 3564.
- Rezaei, Zeinab., & Mousave, Z. (2015).The Impact Of Intellectual Capital On The Performance Of Islamic Banking. Indian Journal of Fundamental and Applied Life Sciences, 5, 1806-1813.
- Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance. Long Range Planning, 30(3), 413–426. https://doi.org/10.1016/S0024-6301(97)90260-0 DOI: https://doi.org/10.1016/S0024-6301(97)90260-0
- Roos, J., Roos, G., Dragonetti, N. C., & Edvinsson, L. (1997). Intellectual capital. Navigating in the business landscape. London: Macmillan Business. https://doi.org/10.1007/978-1-349-14494-5 DOI: https://doi.org/10.1007/978-1-349-14494-5
- Setianto, R.H & Sukmana, R.(2016). Intellectual Capital and Islamic Banks’ Performance; Evidence from Indonesia and Malaysia. Iqtishadia, 9(2). https://doi.org/10.21043/iqtishadia.v9i2.1736 DOI: https://doi.org/10.21043/iqtishadia.v9i2.1736
- Starovic & Marr.(2004).Understanding Corporate Value: Managing and Reporting Intellectual Capital. Chartered Institute of Management Accountants.
- Starovic, D., & Marr, B. (2003). Understanding corporate value: managing and reporting intellectual capital.
- Stewart, T. A. (1997). Intellectual Capital. London: Nicholas Brealey Publishing.
- Stewart, T.A. (1991). Brainpower: How intellectual capital is becoming corporate America’s most valuable asset? Fortune, 3, 44-60.
- Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif & R&d. Bandung: ALFABETA.
- Sullivan. (2000). Valuing Intangibles Companies An Intellectual Capital Approach. Journal of Intellectual Capital,1 (4), 328-340. https://doi.org/10.1108/14691930010359234 DOI: https://doi.org/10.1108/14691930010359234
- Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 76-95. https://doi.org/10.1108/14691930710715079 DOI: https://doi.org/10.1108/14691930710715079
- The World Islamic Banking Competitiveness Report 2016 [Akses April 2018].
- Ulum, I. (2013). iB-VAIC: Model Pengukuran Kinerja Intellectual Capital Perbankan Syariah di Indonesia. Inferensi (Terakreditasi Dikti), 7(1), 183-204. https://doi.org/10.18326/infsl3.v7i1.185-206 DOI: https://doi.org/10.18326/infsl3.v7i1.185-206
- Ulum, I.(2008). Intellec¬tual Capital Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan, 10(2), 77-84.
- Ulum, Ihyaul (2008). Intellec¬tual Capital Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan, 10(2), 77-84.
- Waish, K., Enz ., & Canina, L.(2008). The Impact of the Strategic Orientation on Intellectual Capital Investment. Journal of Service Research,10. https://doi.org/10.1177/1094670508314285 DOI: https://doi.org/10.1177/1094670508314285
- Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2),171-80. https://doi.org/10.1002/smj.4250050207 DOI: https://doi.org/10.1002/smj.4250050207
- Widiastuti, T; Kirana, K.C; Ratnasari, R.T; Insani, T.D; Robani, A.(2019). Measuring The Corruption Measurement Model (Cmm) Based On Maqasid Shariah Framework. Humanities & Social Sciences Reviews, Vol 7, No 2, 2019, pp 282-286. https://doi.org/10.18510/hssr.2019.7233 DOI: https://doi.org/10.18510/hssr.2019.7233
- Wright, M., Dunford, B., & Snell. (2001) Human Resources and the resources based view of the firm. Journal of Management, 6,701-721. https://doi.org/10.1177/014920630102700607 DOI: https://doi.org/10.1177/014920630102700607
- Zainal, V.R., Basalamah, S., & Muhammad, N.(2014). Islamic Human Capital Management. Jakarta: Penerbit PT Raja Grafindo Persada.
- Zin, S. M., Adnan, A.Z., Abdullah, I.H.T. (2017). Intellectual Capital: How Do Islamic Ethics Rejenunate it?. Asian Social Science, 13(3). https://doi.org/10.5539/ass.v13n3p70 DOI: https://doi.org/10.5539/ass.v13n3p70
References
Abdeldayem, Marwan Mohamed. (2009). An Examination Social Disclosures by Islamic Bank: Evidence from UAE. The Journal of American Academy of Business 14(2).
Akbari, R., Veismoradi. (2013). The analysis impact of Human Resource Management and Intellectual Capital on Organizational Performance in Physical Education Organization of Iran (Case Study: Physical Education General Department of Kermanshah). International Journal of Sport Studies 3 (3), 263-273. https://doi.org/10.6007/IJAREMS/v3-i3/946 DOI: https://doi.org/10.6007/IJAREMS/v3-i3/946
Berg, A.V.D.,&Herman. (2002). Model Of Intellectual Capital Valuation. Available at www.researchgate.com
Bontis, N. (1996). There’s a price on your head: managing intellectual capital strategically. Business Quarterly, 60(4), 40–46.
Bontis, N. (1998). Intellectual capital: an exploratory study that develops measures and models. Management Decision, 36(2), 63–76. https://doi.org/10.1108/00251749810204142 DOI: https://doi.org/10.1108/00251749810204142
Bontis, N. (1999). Managing orga¬nizational knowledge by diagnos¬ing intellectual capital: Framing and advancing the state of the field. Int. J. Technology Manage¬ment, 18(5, 6, 8), 433-463. DOI: https://doi.org/10.1504/IJTM.1999.002780
Brooking, A. (1996). Intellectual Capital: Core Assets for the Third Millennium. London: Enterprise Thomson Business Press.
Chen, Cheng, & Hwang. (2005). An empirical investigation of the relationship between intellectual capital and firms’ market value and financial performance. Journal of Intellectual Capital, (2), 159-176. https://doi.org/10.1108/14691930510592771 DOI: https://doi.org/10.1108/14691930510592771
Edvinsson, L., & Sullivan, P. (1996). Developing a model for managing intellectual capital, European Management Journal, 14(4), 356-364. https://doi.org/10.1016/0263-2373(96)00022-9 DOI: https://doi.org/10.1016/0263-2373(96)00022-9
Ekwe, M.C.(2012). Human resource accounting: The Relationship Between Intellectual Capital And Financial Performance In The Nigerian Banking Sector, Thesis submitted to The Department of Accountancy, University of Nigeria.
Fincham, R.,& Roslender, R. (2003). The Management of Intellectual Capital and its Implications for Business Reporting. The Institute of Chartered Accountants of Scotland CA House, 21 Haymarket Yards, Edinburgh. ISBN 1 871250 98 6.
Firer, S., & Williams, S. M. (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806
Firer, Steven, & Williams, S. Mitchell (2003). Intellectual capital and traditional measures of corporate performance. Journal of Intellectual Capital, 4(3), 348-360. https://doi.org/10.1108/14691930310487806 DOI: https://doi.org/10.1108/14691930310487806
Goh, Pek Chen (2005). Intellectual capital performance of commercial banks in Malaysia. Journal of Intellectual Capital, 6(3), 385-396. https://doi.org/10.1108/14691930510611120 DOI: https://doi.org/10.1108/14691930510611120
Gustani. (2013). Model Pelaporan Kinerja Social. Jurnal Akuntansi dan Keuangan Islam,1(2).
Hair, J.(2006). Multivariate Data Analysis. United State Of America: Pearson Education International.
Hameed., Shahul., Wirman, A., Alrazi, B., Nazli, M&Pramono, S.(2004).Alternative Disclosure and Performance Measures For Islamic Banks. Kulliyah of Economics and Management Sciences. Malaysia: International Islamic University Malaysia.
Haniffa.(2002). Social Reporting Disclosure: An Islamic Perspective. Indonesia Management & Accounting Research,3, 128-146.
Herianingrum, S.; Ratnasari, R. T.; Widiastuti, T.; Mawardi, I.; Rachmi, R. C.; Fadhlillah, H.(2019). The impact of Islamic bank financing on business, Entrepreneurship and Sustainability Issues 7(1): 133-145. https://doi.org/10.9770/jesi.2019.7.1(11) DOI: https://doi.org/10.9770/jesi.2019.7.1(11)
Herwanti, T.(2017). Disclosure Level’s Effect of Islamic Social Reporting on Company’s Profitability and Zakat. Management and Administrative Sciences Review, 6(2), 85-98.
Hery. 2017. Kewirausahaan. Jakarta: Grasindo.
Kamath, B.G. (2007). The intellectual capital performance of the Indian banking sector. Journal of Intellectual Capital, 8(1), 96-123. https://doi.org/10.1108/14691930710715088 DOI: https://doi.org/10.1108/14691930710715088
Karim, A. (2004). Bank Islam,.Analisis Fiqih dan Keuangan. Raja Grafindo Persada.
Kuryanto.(2008). Pengaruh Modal Intelektual terhadap Kinerja Perusahaan. Proceeding SNA XI. Pontianak
Marr,Bernard.(2008). Make The Invisible Visible: Identity Intellectual Capital. http://www.cimaglobal.com
Mouritsen J., Johansen., Larsen ., & P N Bukh (2001), Reading an intellectual capital statement: describing and prescribing knowledge management strategies, Journal of Intellectual Capital,2(4), 359-383. https://doi.org/10.1108/EUM0000000006086 DOI: https://doi.org/10.1108/EUM0000000006086
Musibah, A. S., Wan, S. (2013). Impact Of Intellectual Capital On Corporate Social Responsibility Evidence From the Islamic Banking Sector In GCC. International Journal of Finance and Accounting.
Mustika, H; Eliyana, A; Agustina, T.S; Ratnasari, R.T.(2020). Determinants of Innovation Capability in the Islamic Banking. A multifaceted Review Journal In The Field Of Pharmacy. E-ISSN 0976-2779 P-ISSN 0975-8453.
Nashtaei, Aghajan,R.,Heidarnia,M., Noshaddel,V.(2013).An Overview on Concept of Intelectual Capital and its Importance. Interdisciplinary Journal Of Contemporary Research in Business,5(5).
Nazari & Herremans (2007). Extended VAIC Model: Measuring Intellectual Capital Components. Journal of Intellectual Capital. https://doi.org/10.1108/14691930710830774 DOI: https://doi.org/10.1108/14691930710830774
Onyekwelu, U. L., Okoh, J. I., Iyidiobi, F.C. (2017). Effect of Intellectual Capital on Financial Performance of Banks In Nigeria. European Journal of Accounting, Auditing and Finance Research.
Othman, et al. (2009). Determinant of Islamic Sosial Reporting among Top Syariah Approved Companies in Bursa Malaysia. Research Journal Of International Studies.
Penrose, E.T. (1959). The Theory of the Growth of the firm.Oxford University Press.
Pulic, A. (1998). Measuring the Performance of Intellectual Potential in Knowledge Economy. Paper presented at the 2nd McMaster Word Congress on Measuring and Managing Intellectual Capital, Austria.
Pulic, A. (2000). VAIC™ – an accounting tool for IC management. International Journal of Technology Management, 20(5-8), 702-714. https://doi.org/10.1504/IJTM.2000.002891 DOI: https://doi.org/10.1504/IJTM.2000.002891
Pulic, A.(1998). Measuring the performance of intellectual poten¬tial in the knowledge economy. Re¬trieved from https://xa.yimg.com/ kq/groups/21741988/1414311172/ name/pulic+1998.pdf
Ramesh, Rao., & Jani. (2009). Spurring Economic Growth Through Education: The Malaysian Approach. Educational Research and Reviews 4,135-140.
Ratnasari, R. T. & Rahmandani, N. (2020). The Correlation of Financial Development on Energy Consumption: A Study Case in Indonesia. Test Engineering & Manajement. ISSN: 0193-4120 Page No. 3560 – 3564.
Rezaei, Zeinab., & Mousave, Z. (2015).The Impact Of Intellectual Capital On The Performance Of Islamic Banking. Indian Journal of Fundamental and Applied Life Sciences, 5, 1806-1813.
Roos, G., & Roos, J. (1997). Measuring your company’s intellectual performance. Long Range Planning, 30(3), 413–426. https://doi.org/10.1016/S0024-6301(97)90260-0 DOI: https://doi.org/10.1016/S0024-6301(97)90260-0
Roos, J., Roos, G., Dragonetti, N. C., & Edvinsson, L. (1997). Intellectual capital. Navigating in the business landscape. London: Macmillan Business. https://doi.org/10.1007/978-1-349-14494-5 DOI: https://doi.org/10.1007/978-1-349-14494-5
Setianto, R.H & Sukmana, R.(2016). Intellectual Capital and Islamic Banks’ Performance; Evidence from Indonesia and Malaysia. Iqtishadia, 9(2). https://doi.org/10.21043/iqtishadia.v9i2.1736 DOI: https://doi.org/10.21043/iqtishadia.v9i2.1736
Starovic & Marr.(2004).Understanding Corporate Value: Managing and Reporting Intellectual Capital. Chartered Institute of Management Accountants.
Starovic, D., & Marr, B. (2003). Understanding corporate value: managing and reporting intellectual capital.
Stewart, T. A. (1997). Intellectual Capital. London: Nicholas Brealey Publishing.
Stewart, T.A. (1991). Brainpower: How intellectual capital is becoming corporate America’s most valuable asset? Fortune, 3, 44-60.
Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif & R&d. Bandung: ALFABETA.
Sullivan. (2000). Valuing Intangibles Companies An Intellectual Capital Approach. Journal of Intellectual Capital,1 (4), 328-340. https://doi.org/10.1108/14691930010359234 DOI: https://doi.org/10.1108/14691930010359234
Tan, H. P., Plowman, D., & Hancock, P. (2007). Intellectual capital and financial returns of companies. Journal of Intellectual Capital, 8(1), 76-95. https://doi.org/10.1108/14691930710715079 DOI: https://doi.org/10.1108/14691930710715079
The World Islamic Banking Competitiveness Report 2016 [Akses April 2018].
Ulum, I. (2013). iB-VAIC: Model Pengukuran Kinerja Intellectual Capital Perbankan Syariah di Indonesia. Inferensi (Terakreditasi Dikti), 7(1), 183-204. https://doi.org/10.18326/infsl3.v7i1.185-206 DOI: https://doi.org/10.18326/infsl3.v7i1.185-206
Ulum, I.(2008). Intellec¬tual Capital Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan, 10(2), 77-84.
Ulum, Ihyaul (2008). Intellec¬tual Capital Performance Sektor Perbankan di Indonesia. Jurnal Akuntansi dan Keuangan, 10(2), 77-84.
Waish, K., Enz ., & Canina, L.(2008). The Impact of the Strategic Orientation on Intellectual Capital Investment. Journal of Service Research,10. https://doi.org/10.1177/1094670508314285 DOI: https://doi.org/10.1177/1094670508314285
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2),171-80. https://doi.org/10.1002/smj.4250050207 DOI: https://doi.org/10.1002/smj.4250050207
Widiastuti, T; Kirana, K.C; Ratnasari, R.T; Insani, T.D; Robani, A.(2019). Measuring The Corruption Measurement Model (Cmm) Based On Maqasid Shariah Framework. Humanities & Social Sciences Reviews, Vol 7, No 2, 2019, pp 282-286. https://doi.org/10.18510/hssr.2019.7233 DOI: https://doi.org/10.18510/hssr.2019.7233
Wright, M., Dunford, B., & Snell. (2001) Human Resources and the resources based view of the firm. Journal of Management, 6,701-721. https://doi.org/10.1177/014920630102700607 DOI: https://doi.org/10.1177/014920630102700607
Zainal, V.R., Basalamah, S., & Muhammad, N.(2014). Islamic Human Capital Management. Jakarta: Penerbit PT Raja Grafindo Persada.
Zin, S. M., Adnan, A.Z., Abdullah, I.H.T. (2017). Intellectual Capital: How Do Islamic Ethics Rejenunate it?. Asian Social Science, 13(3). https://doi.org/10.5539/ass.v13n3p70 DOI: https://doi.org/10.5539/ass.v13n3p70