This paper measures the value added intellectual coefficient (VAICTM) for corporate
efficiency performance of the Islamic banking sector in Malaysia. In addition, the paper
examines the relationship between IC efficiency and financial performance. The paper used
secondary data which was collected from the annual reports for the years 2008, 2009 and
2010. The paper found that the overall IC efficiency (ie, VAIC) of this study's sample is higher
than that of conventional banks' of prior studies. In addition, the paper found that human …

This study analyses the impact of Islamic intellectual capital and Islamic financial
performance on business sustainability of Islamic banks in Indonesia. For sustainability,
Islamic banks face many challenges like: products, development technology, and human
capital competing with conventional banks and overcome problems in the ASEAN banking
economy. To achieve this aim, the study uses a quantitative approach by collecting
secondary data of Islamic banks focusing on three variables: Islamic intellectual capital …