IB-Governance Framework Model? Based on Intellectual Capital of Sharia Banking

摘要

Sharia Commercial Banks (SCB) in Indonesia have not had a comprehensive sharia governance framework standard yet. The purpose of this study is to present a new perspective of sharia corporate governance model based on the intellectual capital. The data used are primary data obtained from questionnaires and in-depth interviews. Secondary data is obtained from SCB’s annual report. The model is built using Soft System Methodology (SSM) approach. This study shows that the intellectual capital condition contributes positively to the performance of SCB, while the implementation of corporate governance does not contribute significantly. However, simultaneously corporate governance and intellectual capital contributed positively to the performance of SCB. This study builds a corporate governance model based on intellectual capital using the SSM approach, called iB-Governance Framework (iB-GF?). This model is a new approach, since corporations generally prefer to use corporate governance models with regulatory driven approaches rarely use ethical driven approaches. iB-GF? be able encourage the better of sharia bank governance.