Intellectual Capital in Baitul Maal Wa Tamwil

Erik Sopian, Elis Mediawati, Aneu Cakhyaneu

2017

Abstract

This study to determine the description of Intellectual Capital value and its effect on profitability which is measured by using Return On Asset (ROA) ratio. This research is based on the phenomenon of Baitul Maal Wa Tamwil (BMT) occurrence among many people, but the newly emerging BMT can not survive in this financial institution business which eventually will be collapse (bankrupt). The research method used is descriptive and verifikatif. The object of this study was conducted in five BMTs that are still active in West Bandung regency. This research uses secondary data type, the data is the result of the annual Members Meeting report from year 2010 - 2016, obtained from Cooperation Office and UMKM Regency of West Bandung. Data analysis technique used in this research is multivariate regression model for panel data. The results showed that the three elements of Intellectual Capital which are Value Added Capital Asset (VACA) have a positive and significant effect on profitability, Value Added Human Capital (VAHU), positively and significantly influence to profitability, Structure Capital Value Added (STVA) profitability and simultaneous test results of VACA, VAHU, STVA have a positive and significant effect on profitability. Implication of this research as evaluation to increase added value for BMT which was produced through Capital Asset, Human Capital and Capital Structure to achieving BMT’s goal.

Paper Citation

in Harvard Style

Sopian E., Mediawati E. and Cakhyaneu A. (2017). Intellectual Capital in Baitul Maal Wa Tamwil.In 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP, ISBN 978-989-758-315-5, pages 773-776. DOI: 10.5220/0007089607730776

in Bibtex Style

@conference{iciebp17,
author={Erik Sopian and Elis Mediawati and Aneu Cakhyaneu},
title={Intellectual Capital in Baitul Maal Wa Tamwil},
booktitle={1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,},
year={2017},
pages={773-776},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007089607730776},
isbn={978-989-758-315-5},
}

in EndNote Style

TY - CONF

JO - 1st International Conference on Islamic Economics, Business, and Philanthropy - Volume 1: ICIEBP,
TI - Intellectual Capital in Baitul Maal Wa Tamwil
SN - 978-989-758-315-5
AU - Sopian E.
AU - Mediawati E.
AU - Cakhyaneu A.
PY - 2017
SP - 773
EP - 776
DO - 10.5220/0007089607730776