IMPROVING SHARIA BANKING PERFORMANCE THROUGH INTELLECTUAL CAPITAL EFFICIENCY AND SHARIA COMPLIENCE AS MEDIATION VARIABLES FOR A CASE STUDY AT PT. BANK SHARIAH INDONESIA (BSI) FOR THE CITY OF SEMARANG AND SALATIGA

Abstract

Abstract: This research aims to analyze improving Sharia Banking Performance which has become the main focus for sharia banks throughout the world, including PT. Indonesian Sharia Bank in the cities of Semarang and Salatiga. This study analyzes the role of Intellectual Capital Efficiency and Sharia Compliance as mediating variables in improving Sharia Banking Performance. The research methodology uses a quantitative approach using the SEM PLS test tool with data collection through surveys using questionnaires. The research respondents were employees of PT Bank Syariah Indonesia in the cities of Semarang and Salatiga with a total of 250 people, consisting of 145 male employees and 105 female employees. The sampling technique used was a census, where the entire population was directly sampled, so that the number of respondents was 250 people. The results of the analysis show that Intellectual Capital Efficiency and Sharia Compliance have a significant influence on increasing Sharia Banking Performance at PT. Indonesian Sharia Bank in the cities of Semarang and Salatiga. Apart from that, Sharia Complience is also proven to be a mediating variable that influences Intellectual Capital Efficiency and Sharia Banking Performance. This research provides a deeper understanding of the relationship between Intellectual Capital Efficiency, Sharia Compliance, and Increasing Sharia Banking Performance in the context of Islamic banks in Indonesia. The implications of this research can help bank management in identifying areas that need improvement and optimizing resources to improve their overall performance. By increasing the efficiency of intellectual capital management and ensuring compliance with sharia principles, PT. Bank Syariah Indonesia in the cities of Semarang and Salatiga were able to improve their overall performance and strengthen the trust of customers and other stakeholders.

Keywords: Intellectual Capital Efficiency, Sharia Compliance, Sharia Banking Performance