| dc.contributor |
Fakultas Syariah |
|
| dc.creator |
Putri, Anisya Pratama |
|
| dc.creator |
Ibrahim, M Andri |
|
| dc.creator |
Anshori, Arif Rijal |
|
| dc.date |
2020-07-26 |
|
| dc.date.accessioned |
2021-03-15T03:14:44Z |
|
| dc.date.available |
2021-03-15T03:14:44Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/22137 |
|
| dc.identifier |
10.29313/syariah.v6i2.22137 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/27926 |
|
| dc.description |
Abstract. This research aims to analyze the effect of Intellectual Capital on the financial performance of the Islamic Mosque MUI Cooperative in Bandung City in the period 2015-2019, in this study the independent variables measured using VAIC (Value Added Intellectual Capital) consist of 3 variables namely VACA (Value Added Capital Employe), VAHU (Value Added Human Capital) and STVA (Structural Capital Value Added), while the dependent variable measured is measured by financial performance using Profitability ROA (Return On Asset) and ROE (Return On Equity). This study uses multiple regression analysis, with data processing using SPSS 20.0. Simultaneous research results show that VAIC only significantly influences ROA. And no significant effect on ROE. The results also showed that VACA significantly affected ROA.Keywords: Value Added Intellectual Capital (VAIC), Return On Asset (ROA) Return On Equity (ROE)Abstrak. Peneitian ini bertujuan untuk menganalisis pengaruh Intllectual Capital terhdap kinerja keuangan Koperasi Syariah Masjid MUI Kota Bandung periode 2015-2019, pada penelitian ini variabel independen diukur menggunakan VAIC (Value Added Intellectual Capital) terdiri dari 3 variabel yaitu VACA (Value Added Capital Employe), VAHU (Value Added Human Capital) dan STVA ( Structural Capital Value Added), sedangkan variabel dependen diukur diukur dengan kinerja keuangan menggunakan Profitabilitas ROA (Return On Asset) dan ROE (Return On Equity). Penelitian ini menggunakan analisis regresi berganda, dengan pengolahan data menggunakan SPSS 20.0. Hasil penelitian secara simultan menunjukan bahwa VAIC hanya berpengaruh secara signifikan terhdap ROA. Dan tidak berpengaruh secara signifikan terhadap ROE. Hasil penelitian juga menunjukan bahwa VACA berpengrauh secara signifikan terhadap ROA.Kata Kunci: Value Added Intellectual Capital (VAIC), Return On Asset (ROA) Return On Equity (ROE) |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/view/22137/pdf |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/hukum_ekonomi_syariah/article/downloadSuppFile/22137/4384 |
|
| dc.rights |
Copyright (c) 2020 Prosiding Hukum Ekonomi Syariah |
|
| dc.source |
Prosiding Hukum Ekonomi Syariah; Vol 6, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2020); 656-659 |
|
| dc.source |
Prosiding Keuangan & Perbankan Syariah; Vol 6, No 2, Prosiding Hukum Ekonomi Syariah (Agustus, 2020); 656-659 |
|
| dc.source |
2460-2159 |
|
| dc.source |
10.29313/syariah.v6i2 |
|
| dc.subject |
Hukum Ekonomi Syariah |
|
| dc.subject |
Value Added Intellectual Capital (VAIC), Return On Asset (ROA) Return On Equity (ROE) |
|
| dc.title |
Pengaruh Intellectual Capital terhadap Kinerja Keuangan Koperasi Syariah Masjid MUI Kota Bandung |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|