{"id":"https://openalex.org/W2608379727","doi":"https://doi.org/10.26740/jaj.v6n2.p130-146","title":"Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah","display_name":"Pengaruh Pembiayaan Jual Beli, Pembiayaan Bagi Hasil Dan Intellectual Capital Terhadap Kinerja Keuangan Bank Syariah","publication_year":2015,"publication_date":"2015-04-10","ids":{"openalex":"https://openalex.org/W2608379727","doi":"https://doi.org/10.26740/jaj.v6n2.p130-146","mag":"2608379727"},"language":"en","primary_location":{"id":"doi:10.26740/jaj.v6n2.p130-146","doi":"https://doi.org/10.26740/jaj.v6n2.p130-146","is_oa":true,"landing_page_url":"https://doi.org/10.26740/jaj.v6n2.p130-146","pdf_url":null,"source":{"id":"https://openalex.org/S4210196919","display_name":"AKRUAL Jurnal Akuntansi","issn_l":"2085-9643","issn":["2085-9643","2502-6380"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315220","host_organization_name":"State University of Surabaya","host_organization_lineage":["https://openalex.org/P4310315220"],"host_organization_lineage_names":["State University of Surabaya"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL: Jurnal Akuntansi","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.26740/jaj.v6n2.p130-146","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Achmad Syaiful Nizar","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I23758234","display_name":"Universitas Negeri Surabaya","ror":"https://ror.org/01jf74q70","country_code":"ID","type":"education","lineage":["https://openalex.org/I23758234"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Achmad Syaiful Nizar","raw_affiliation_strings":["Fakultas Ekonomi Universitas Negeri Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Negeri Surabaya","institution_ids":["https://openalex.org/I23758234"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5068302449","display_name":"Moch. Khoirul Anwar","orcid":"https://orcid.org/0000-0003-3681-4762","observed_orcids":["https://orcid.org/0000-0003-3681-4762"]},"institutions":[{"id":"https://openalex.org/I23758234","display_name":"Universitas Negeri Surabaya","ror":"https://ror.org/01jf74q70","country_code":"ID","type":"education","lineage":["https://openalex.org/I23758234"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Mochamad Khoirul Anwar","raw_affiliation_strings":["Fakultas Ekonomi Universitas Negeri Surabaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Negeri Surabaya","institution_ids":["https://openalex.org/I23758234"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I23758234"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":17,"citation_normalized_percentile":{"value":0.46149488,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"6","issue":"2","first_page":"130","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11365","display_name":"Islamic Finance and Banking Studies","score":0.9990000128746033,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11849","display_name":"Intellectual Capital and Performance Analysis","score":0.0005000000237487257,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/trade-finance","display_name":"trade finance","score":0.8999999761581421},{"id":"https://openalex.org/keywords/profit-sharing-financing","display_name":"profit-sharing financing","score":0.9850000143051147},{"id":"https://openalex.org/keywords/intellectual-capital","display_name":"intellectual capital","score":0.8230000138282776},{"id":"https://openalex.org/keywords/islamic-commercial-banks","display_name":"Islamic commercial banks","score":0.6819999814033508},{"id":"https://openalex.org/keywords/financial-performance","display_name":"financial performance","score":0.7239999771118164},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9860000014305115},{"id":"https://openalex.org/keywords/islamic-banking","display_name":"Islamic banking","score":0.6919999718666077}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6212021112442017},{"id":"https://openalex.org/C4445939","wikidata":"https://www.wikidata.org/wiki/Q432","display_name":"Islam","level":2,"score":0.5976110696792603},{"id":"https://openalex.org/C2777661119","wikidata":"https://www.wikidata.org/wiki/Q1419726","display_name":"Profit sharing","level":2,"score":0.5562319755554199},{"id":"https://openalex.org/C185669311","wikidata":"https://www.wikidata.org/wiki/Q1163221","display_name":"Return on assets","level":3,"score":0.5503319501876831},{"id":"https://openalex.org/C2780838347","wikidata":"https://www.wikidata.org/wiki/Q1329252","display_name":"Intellectual capital","level":2,"score":0.46796637773513794},{"id":"https://openalex.org/C16969640","wikidata":"https://www.wikidata.org/wiki/Q1070805","display_name":"Capital adequacy ratio","level":3,"score":0.44539880752563477},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.42862340807914734},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42481529712677},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.3914620578289032},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3686540424823761},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2815963625907898},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.06880956888198853},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C27206212","wikidata":"https://www.wikidata.org/wiki/Q34178","display_name":"Theology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.26740/jaj.v6n2.p130-146","doi":"https://doi.org/10.26740/jaj.v6n2.p130-146","is_oa":true,"landing_page_url":"https://doi.org/10.26740/jaj.v6n2.p130-146","pdf_url":null,"source":{"id":"https://openalex.org/S4210196919","display_name":"AKRUAL Jurnal Akuntansi","issn_l":"2085-9643","issn":["2085-9643","2502-6380"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315220","host_organization_name":"State University of Surabaya","host_organization_lineage":["https://openalex.org/P4310315220"],"host_organization_lineage_names":["State University of Surabaya"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL: Jurnal Akuntansi","raw_type":"journal-article"},{"id":"pmh:oai:journal.unesa.ac.id:article/350","doi":null,"is_oa":true,"landing_page_url":"https://journal.unesa.ac.id/index.php/aj/article/view/350","pdf_url":"https://journal.unesa.ac.id/index.php/aj/article/download/350/190","source":{"id":"https://openalex.org/S4210196919","display_name":"AKRUAL Jurnal Akuntansi","issn_l":"2085-9643","issn":["2085-9643","2502-6380"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315220","host_organization_name":"State University of Surabaya","host_organization_lineage":["https://openalex.org/P4310315220"],"host_organization_lineage_names":["State University of Surabaya"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.26740/jaj.v6n2","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:30a4dd4b899149c1a97b21092653e13e","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/30a4dd4b899149c1a97b21092653e13e","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Akrual: Jurnal Akuntansi, Vol 6, Iss 2, Pp 130-146 (2015)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.26740/jaj.v6n2.p130-146","doi":"https://doi.org/10.26740/jaj.v6n2.p130-146","is_oa":true,"landing_page_url":"https://doi.org/10.26740/jaj.v6n2.p130-146","pdf_url":null,"source":{"id":"https://openalex.org/S4210196919","display_name":"AKRUAL Jurnal Akuntansi","issn_l":"2085-9643","issn":["2085-9643","2502-6380"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315220","host_organization_name":"State University of Surabaya","host_organization_lineage":["https://openalex.org/P4310315220"],"host_organization_lineage_names":["State University of Surabaya"],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"AKRUAL: Jurnal Akuntansi","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":11,"referenced_works":["https://openalex.org/W26494629","https://openalex.org/W1552429312","https://openalex.org/W1570137499","https://openalex.org/W1575970960","https://openalex.org/W1830617786","https://openalex.org/W2041790104","https://openalex.org/W2168889761","https://openalex.org/W2197776793","https://openalex.org/W2894583547","https://openalex.org/W3011640422","https://openalex.org/W4205915398"],"related_works":["https://openalex.org/W4402525479","https://openalex.org/W2752946565","https://openalex.org/W4388112576","https://openalex.org/W7217371675","https://openalex.org/W3107851120","https://openalex.org/W4236209194","https://openalex.org/W2741873774","https://openalex.org/W3080871008","https://openalex.org/W4205612303","https://openalex.org/W610763518"],"abstract_inverted_index":{"This":[0],"research":[1,68,74,93],"aims":[2],"to":[3],"examine":[4],"the":[5,49,64,67],"effect":[6],"of":[7,35,52,83,107,115,122],"trade":[8,103],"financing,":[9],"profit":[10,110],"sharing":[11,111],"financing":[12,104,112],"and":[13,118,130],"intellectual":[14,119],"capital":[15,120],"as":[16,28],"measured":[17,29],"with":[18,30],"islamic":[19,36],"Bank-Value":[20],"Added":[21],"Intellectual":[22,126],"Coeficient":[23],"(iB-VAIC)":[24],"towards":[25],"financial":[26,77,108,116,123],"performance":[27,117],"Return":[31],"On":[32],"Asset":[33],"(ROA)":[34],"bank.":[37,86],"The":[38,87],"population":[39],"in":[40,72,91],"this":[41,73,92],"study":[42],"is":[43,94],"an":[44],"Islamic":[45,58,84,131],"commercial":[46,59,85],"bank":[47,60],"during":[48],"period":[50],"2011-2014,":[51],"all":[53],"populations":[54],"there":[55],"are":[56,75],"9":[57],"that":[61,102],"have":[62],"meet":[63],"criteria":[65],"for":[66],"samples.":[69],"Data":[70],"used":[71,90],"annual":[76],"statements":[78],"published":[79],"on":[80],"official":[81],"website":[82],"analysis":[88],"technique":[89],"multiple":[95],"linear":[96],"regression":[97],"analysis.":[98],"These":[99],"result":[100],"shows":[101],"don\u2019t":[105,113],"affect":[106,114,121],"performance,":[109],"performance.Keywords:":[124],"Financing,":[125],"Capital,":[127],"Financial":[128],"Performance":[129],"Bank":[132]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2017-05-05T00:00:00"}
