2020
DOI: 10.18510/hssr.2020.8472
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Intellectual Capital and Islamic Sosial Reporting Index: The Case of Indonesian Islamic Banking

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 … Show more

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Cited by 3 publications
(2 citation statements)
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“…In Islam, luxury ( Taraf ), which linguistically means vanity and arrogance due to living a life of ease and comfort, is forbidden. The taraf which Allah has prohibited and considered as sin is the one that linguistically means haughtiness and arrogance due to ease of living, but not the ease of living itself, for Islam does not have a negative effect on attitude toward luxury but toward vanity and arrogance (Dekhil et al , 2017; Kinanti et al , 2020). The way of viewing, attitudes, behavior and lifestyle of Muslim consumers certainly differ between one Muslim and another depending on the level of religious knowledge.…”
Section: Literature Reviewmentioning
confidence: 99%
“…In Islam, luxury ( Taraf ), which linguistically means vanity and arrogance due to living a life of ease and comfort, is forbidden. The taraf which Allah has prohibited and considered as sin is the one that linguistically means haughtiness and arrogance due to ease of living, but not the ease of living itself, for Islam does not have a negative effect on attitude toward luxury but toward vanity and arrogance (Dekhil et al , 2017; Kinanti et al , 2020). The way of viewing, attitudes, behavior and lifestyle of Muslim consumers certainly differ between one Muslim and another depending on the level of religious knowledge.…”
Section: Literature Reviewmentioning
confidence: 99%
“…the direction of business development no longer refers to the ability of physical capital. However, also in all abilities (Kinanti et al, 2020). Matzler and Renzl (2006) states that there is a relationship between job satisfaction and employee loyalty.…”
Section: The Relationship Between Job Satisfaction and Employee Loyaltymentioning
confidence: 99%