"Intellectual Capital and Islamic Performance Indicators in Assessing Sharia Banking Efficiency"

Based on the results of hypothesis testing and discussion regardingprofit sharing ratio, zakat performance ratio, equitable distribution ratio, capital employed, human capital, and structural capital on the financial performance of Islamic banking, then several conclusions can be outlined as follows:Islamicity performance index in this case the increasing value of the variableprofit sharing ratio, zakat performance ratio, equitable distribution ratio,making the value of the financial performance of Islamic banking also increase. This means that someone with a good understanding and ability to manage finances will increasingly trust Islamic banking. Intellectual capital including capital employed has decreased in value This is because the ability produced by the available workforce is not able to provide progress or have the skills or competence in producing ideas that can add to every rupiah that the company will generate, it will also result in a decrease in its financial performance (ROA). While other variables human capital and structural capital have increased indicating that efficient employee management such as adding employees according to their expertise or competence will increase their financial performance due to the existence of appropriate expertise or competence. The relationship with the company's systems and structures that help employees achieve their maximum intellectual performance, so that the company's overall performance can increase.