This paper uses the value-added intellectual coefficient (VAIC) to assess the performance of Islamic banks (IBs) by measuring return on assets (ROA) and income from financing Islamic banks (IFIB). The model tests the relationship between intellectual capital (IC) and IB performance in various...

This article aims to determine management support, the quality of accounting information systems and the quality of accounting information. The method used in this research is descriptive and verification method (verificative research). Based on the results of testing the hypothesis by using...

Objective – One of the operational objectives of sharia banks is to comply with sharia principles. Therefore, the noncompliance of sharia banks to sharia law may be prevented by implementing Islamic Good Corporate Governance (GCG), which is controlled by the Sharia Supervisory Board (SSB), the...