Abstract. This study aims to determine the effect of Intellectual Capital, using the Capital Employed Coefficient, Human Capital Efficiency, and Structural Capital Efficiency approaches to ROA in Sharia General Banking. The data used is the data of Islamic banking companies that are registered with the Financial Services Authority (FSA) in 2017-2018. In this study, researchers used the Intellectual Capital measurement model by Pulic, namely by using Value Added Intellectual Coefficient (VAIC) or using VAIC components such as Capital Employed Coefficient (VACA), Human Capital Efficiency (VAHU), and Structural Capital Efficiency (STVA). The results of the study are as follows: (1) Capital Employed Coefficient (VACA) has a significant positive effect on ROA. (2) Human Capital Efficiency (VAHU) has a significant negative effect on ROA. (3) Structural Capital Efficiency (STVA) has no effect on ROA. (4) Capital Employed Coefficient (VACA), Human Capital Efficiency (VAHU), and Strutural Capital Efficiency (STVA) simultaneously have a significant positive effect on ROA1.Keywords: Intellectual Capital, Islamic general banking, Return On Assets (ROA)Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital, dengan menggunakan pendekatan Capital Employed Coefficiemt, Human Capital Efficiency, dan Structural Capital Efficiency terhadap ROA di Perbankan Umum Syariah. Data yang digunakan adalah data perusahaan perbankan syariah ayng terdaftar di Otoritas Jasa Keuangan (OJK) tahun 2017-2018. Pada penelitian ini peneliti menggunakan metode model pengukuran Intellectual Capital oleh Pulic, yaitu dengan menggunakan Value Added Intellectual Coefficient (VAIC) ataupun menggunakan komponen-komponen VAIC seperti Capital Employed Coefficient (VACA), Human Capital Efficiency (VAHU), dan Structural Capital Efficiency (STVA). Hasil penelitian adalah sebagai berikut: (1) Capital Employed Coefficient (VACA) berpengaruh signifikan positif terhadap ROA. (2) Human Capital Efficiency (VAHU) berpengaruh signifikan negative terhadap ROA. (3) Structural Capital Efficiency (STVA) tidak berpengaruh terhadap ROA. (4) Capital Employed Coefficient (VACA), Human Capital Efficiency (VAHU), dan Strutural Capital Efficiency (STVA) secara simultan berpengaruh signifikan positif terhadap ROA.Kata kunci: Intellectual Capital, perbankan umum syariah, Return On Assets (ROA)