Author:
Amelia Rizky Alamanda
Affiliation:
Department of Accounting,Universitas Padjdjaran, Dipati Ukur 35, Bandung and Indonesia, Indonesia
Keyword(s):
Islamic intellectual capital, Islamic banking industry, Southeast Asia countries.
Abstract:
Currently, the success of company is not determined by how much capital or physical asset owned, but is determined by how much the company’s ability to manage existing resources. One of the company’s resources now starting to be taken into account is the role of intellectual capital (IC). Intellectual capital is defined as intangible assets that include human resources, customer information, reputation, corporate culture. Basically, Islamic banking has different characteristics with conventional banking. Islamic Banking should comply sharia rules in every activity. In banking sector, intellectual capital is the blood of organizations. Islamic banking has to comply an intellectual capital based on Islamic perspective. This paper aims to analysis Islamic intellectual capital, consisting of human capital, structural capital, and capital employed in Southeast Asia countries and their relationship in the Islamic banking industry.