How to cite this paper
Suroso, S. (2022). The added value and competitive advantage of Islamic banks in Indonesia.Accounting, 8(3), 293-302.
Refrences
Andreeva, T., & Garanina, T. (2016). Journal of Intellectual Capital Capital Information. Journal of Intellectual Capital, 17(2), 397–412.
Barney, J. B., & Arikan, A. M. (2006). The Resource-based View : Origins and Implications. 1, 123–182.
Barney, & Jae. (2010). Gaining and Sustaining Competitive advantage. Prentice Hall.
Basyith, A. (2016). Corporate Governance, Intellectual Capital and Firm Performance. Research in Applied Economics, 8(1), 17. https://doi.org/10.5296/rae.v8i1.8675
Bontis, N. (1998). Mapping the human capital management research trends using bibliometric analysis. Management Decision, 32(6), 63–76.
Bozzolan, S., O’Regan, P., & Ricceri, F. (2006). Intellectual capital disclosure (ICD). Journal of Human Resource Costing & Accounting, 10(2), 92–113. https://doi.org/10.1108/14013380610703111
Chen, M., Cheng, S., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital a ... Journal of Intellectual Capital, 6(2), 159–176.
Dumay, J., La Torre, M., & Farneti, F. (2019). Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU. Journal of Intellectual Capital, 20(1), 11–39. https://doi.org/10.1108/JIC-06-2018-0097
Jardon, C. M., & Martos, M. S. (2012). Intellectual capital as competitive advantage in emerging clusters in Latin America. Journal of Intellectual Capital, 13(4), 462–481. https://doi.org/10.1108/14691931211276098
Kwong, M. F. C., Munro, J. W., & Peasnell, K. V. (1995). Commonalities Between Added Value Ratios and Traditional Return on Capital Employed. Accounting and Business Research, 26(1), 51–67. https://doi.org/10.1080/00014788.1995.9729498
Lev, B. (2017). Evaluating Sustainable Competitive Advantage. Journal of Applied Corporate Finance, 29(2), 70–75. https://doi.org/10.1111/jacf.12234
Pucar, S. (2012). The influence of intellectual capital on export performance. Journal of Intellectual Capital, 13(2), 248–261. https://doi.org/10.1108/14691931211225715
Pulic, A. (2004). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8(1), 62–68. https://doi.org/10.1108/13683040410524757
Pulić, A. (2008). The Principles of Intellectual Capital Efficiency - A Brief Description. Croatian Intellectual Capital Center, 76, 1–24.
Rehman, W. ul, Rehman, C. A., Rehman, H. ur, & Zahid, A. (2013). Intellectual capital performance and its impact on financial returns of companies: An empirical study from insurance sector of Pakistan. African Journal of Business Management, 5(20), 8041–8049. https://doi.org/10.5897/AJBM10.1088
Rezaee, F., & Jafari, M. (2015). The effect of marketing knowledge management on sustainable competitive advantage: Evidence from banking industry. Accounting, 1, 69–88. https://doi.org/10.5267/j.ac.2015.12.002
Suroso, S., Widyastuti, T., Salim, M. N., & Setyawati, I. (2017). Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking. 7(4).
Tang, Y. C., & Liou, F. M. (2010). Does firm performance reveal its own causes? The role of bayesian inference. Strategic Management Journal, 31(1), 39–57. https://doi.org/10.1002/smj.799
Tyskbo, D. (2019). Managers’ views on how intellectual capital is recognized and managed in practice: A multiple case study of four Swedish firms. Journal of Intellectual Capital, 20(2), 282–304. https://doi.org/10.1108/JIC-01-2018-0017
Widyaningdyah, A. U., & Aryani, Y. A. (2013). Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA). Jurnal Akuntansi Dan Keuangan, 15(1), 1–14. https://doi.org/10.9744/jak.15.1.1-14
Yaseen, S. G., Dajani, D., & Hasan, Y. (2016). The impact of intellectual capital on the competitive advantage: Applied study in Jordanian telecommunication companies. Computers in Human Behavior, 62, 168–175. https://doi.org/10.1016/j.chb.2016.03.075
Barney, J. B., & Arikan, A. M. (2006). The Resource-based View : Origins and Implications. 1, 123–182.
Barney, & Jae. (2010). Gaining and Sustaining Competitive advantage. Prentice Hall.
Basyith, A. (2016). Corporate Governance, Intellectual Capital and Firm Performance. Research in Applied Economics, 8(1), 17. https://doi.org/10.5296/rae.v8i1.8675
Bontis, N. (1998). Mapping the human capital management research trends using bibliometric analysis. Management Decision, 32(6), 63–76.
Bozzolan, S., O’Regan, P., & Ricceri, F. (2006). Intellectual capital disclosure (ICD). Journal of Human Resource Costing & Accounting, 10(2), 92–113. https://doi.org/10.1108/14013380610703111
Chen, M., Cheng, S., & Hwang, Y. (2005). An empirical investigation of the relationship between intellectual capital a ... Journal of Intellectual Capital, 6(2), 159–176.
Dumay, J., La Torre, M., & Farneti, F. (2019). Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU. Journal of Intellectual Capital, 20(1), 11–39. https://doi.org/10.1108/JIC-06-2018-0097
Jardon, C. M., & Martos, M. S. (2012). Intellectual capital as competitive advantage in emerging clusters in Latin America. Journal of Intellectual Capital, 13(4), 462–481. https://doi.org/10.1108/14691931211276098
Kwong, M. F. C., Munro, J. W., & Peasnell, K. V. (1995). Commonalities Between Added Value Ratios and Traditional Return on Capital Employed. Accounting and Business Research, 26(1), 51–67. https://doi.org/10.1080/00014788.1995.9729498
Lev, B. (2017). Evaluating Sustainable Competitive Advantage. Journal of Applied Corporate Finance, 29(2), 70–75. https://doi.org/10.1111/jacf.12234
Pucar, S. (2012). The influence of intellectual capital on export performance. Journal of Intellectual Capital, 13(2), 248–261. https://doi.org/10.1108/14691931211225715
Pulic, A. (2004). Intellectual capital – does it create or destroy value? Measuring Business Excellence, 8(1), 62–68. https://doi.org/10.1108/13683040410524757
Pulić, A. (2008). The Principles of Intellectual Capital Efficiency - A Brief Description. Croatian Intellectual Capital Center, 76, 1–24.
Rehman, W. ul, Rehman, C. A., Rehman, H. ur, & Zahid, A. (2013). Intellectual capital performance and its impact on financial returns of companies: An empirical study from insurance sector of Pakistan. African Journal of Business Management, 5(20), 8041–8049. https://doi.org/10.5897/AJBM10.1088
Rezaee, F., & Jafari, M. (2015). The effect of marketing knowledge management on sustainable competitive advantage: Evidence from banking industry. Accounting, 1, 69–88. https://doi.org/10.5267/j.ac.2015.12.002
Suroso, S., Widyastuti, T., Salim, M. N., & Setyawati, I. (2017). Intellectual Capital and Corporate Governance in Financial Performance Indonesia Islamic Banking. 7(4).
Tang, Y. C., & Liou, F. M. (2010). Does firm performance reveal its own causes? The role of bayesian inference. Strategic Management Journal, 31(1), 39–57. https://doi.org/10.1002/smj.799
Tyskbo, D. (2019). Managers’ views on how intellectual capital is recognized and managed in practice: A multiple case study of four Swedish firms. Journal of Intellectual Capital, 20(2), 282–304. https://doi.org/10.1108/JIC-01-2018-0017
Widyaningdyah, A. U., & Aryani, Y. A. (2013). Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur versi Jakarta Stock Industrial Classification-JASICA). Jurnal Akuntansi Dan Keuangan, 15(1), 1–14. https://doi.org/10.9744/jak.15.1.1-14
Yaseen, S. G., Dajani, D., & Hasan, Y. (2016). The impact of intellectual capital on the competitive advantage: Applied study in Jordanian telecommunication companies. Computers in Human Behavior, 62, 168–175. https://doi.org/10.1016/j.chb.2016.03.075