{"title":"知识资本对天课绩效的作用：印度尼西亚的启示","authors":"Faris Shalahuddin Zakiy, Falikhatun Falikhatun","doi":"10.1108/jic-12-2023-0280","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.</p><!--/ Abstract__block -->\n<h3>Design/methodology/approach</h3>\n<p>The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.</p><!--/ Abstract__block -->\n<h3>Practical implications</h3>\n<p>The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.</p><!--/ Abstract__block -->","PeriodicalId":48191,"journal":{"name":"Journal of Intellectual Capital","volume":null,"pages":null},"PeriodicalIF":6.2000,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The role of intellectual capital on zakat performance: insight from Indonesia\",\"authors\":\"Faris Shalahuddin Zakiy, Falikhatun Falikhatun\",\"doi\":\"10.1108/jic-12-2023-0280\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<h3>Purpose</h3>\\n<p>This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.</p><!--/ Abstract__block -->\\n<h3>Design/methodology/approach</h3>\\n<p>The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.</p><!--/ Abstract__block -->\\n<h3>Findings</h3>\\n<p>The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.</p><!--/ Abstract__block -->\\n<h3>Practical implications</h3>\\n<p>The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. 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The role of intellectual capital on zakat performance: insight from Indonesia
Purpose
This research aims to examine the impact of intellectual capital on zakat performance in Indonesia.
Design/methodology/approach
The sample examined in this study consists of 39 zakat management organizations, encompassing 241 observations from 2010 to 2022. Zakat performance is measured using zakat excess efficiency score to align with the characteristics of zakat management organizations. The independent variables in this study are proxied by the components of intellectual capital. Data is analyzed using a panel data estimation technique.
Findings
The empirical findings indicate that human capital efficiency and capital employed efficiency positively and significantly impact zakat performance. In contrast, structural capital efficiency does not impact zakat performance. Meanwhile, value added intellectual coefficient positively and significantly impacts zakat performance.
Practical implications
The findings in this study highlight the significance of managing intellectual capital in zakat management organizations. Furthermore, this research provides input to mandate the amil to undergo certification, develop information technology in zakat management, and enhance synergy among zakat management organizations in zakat distribution. Additionally, zakat regulators must oversee and standardize zakat management according to what is stipulated in the zakat core principles.
Originality/value
This is one of the first studies using secondary data to examine intellectual capital and zakat performance in Indonesia.
期刊介绍：
The Journal of Intellectual Capital is a peer-reviewed international publication dedicated to the exchange of the latest research and best practice information on all aspects of creating, identifying, managing and measuring intellectual capital in organisations. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy. The focus of this journal is on the identification of innovative intellectual capital strategies and the application of theoretical concepts to real-world situations.
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