https://journals.smartinsight.id/index.php/RIA <p>Review on Islamic Accounting (RIA) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Review on Islamic Accounting published two (2) times in 1 year with scope on Islamic accounting, auditing, and shariah governance.</p> SMART Insight en-US Review on Islamic Accounting 2985-3265 https://journals.smartinsight.id/index.php/RIA/article/view/599 <p>The aim of this study is to investigate the impact of intellectual capital on the profitability of Indonesian Islamic Commercial Banks (BUS), highlighting the significance of intangible assets in enhancing financial performance. Utilizing regression analysis, this study scrutinizes secondary data from BUS's quarterly financial reports between 2015-2020, focusing on the impact of Value Added Intellectual Capital (VAIC), Non-Performing Financing (NPF), and Capital Adequacy Ratio (CAR) on Return on Assets (ROA). The study reveals that VAIC has a significant positive effect on ROA, indicating that effective management of intellectual capital can enhance profitability. Conversely, NPF shows a significant negative impact on ROA, while CAR does not significantly affect ROA. The combined influence of GDP, CAR, NPF, and VAIC explains a substantial portion of the variance in ROA. The scope is confined to BUS within 2015-2020. Future research could extend globally and incorporate more variables to enrich insights. Islamic banks should prioritize the effective management of intellectual capital, particularly human resources, to boost profitability and gain a competitive edge. Regulatory bodies, like the OJK, are recommended to establish policies that support and guide the management of intellectual capital within the banking sector.This study provides novel insights into the significance of intellectual capital in improving the profitability of Indonesian Islamic banks, emphasizing the need for effective management strategies and regulatory policies to enhance the sector's performance and contribution to economic growth.</p> Ahmad Izzuddin Mohammad Iqbal Irfany Copyright (c) 2025 Review on Islamic Accounting 2025-06-30 2025-06-30 5 1 10.58968/ria.v5i1.599 https://journals.smartinsight.id/index.php/RIA/article/view/645 <p>This article discusses the relationship between accounting, capitalism, and the three revealed religions—Judaism, Christianity, and Islam—as analyzed by Vassili Joannidès de Lautour. Through an interdisciplinary approach encompassing the philosophy of religion, sociology, and economic history, this book explains how accounting practices are rooted not only in economic needs but also in the theological and moral dimensions of these major religions. Accounting is seen as a means of human accountability to God and fellow humans, while capitalism is considered a worldly manifestation of specific religious values. This book affirms that accounting is a moral reflection of humanity about God and itself. It does not only count numbers, but also weighs meaning; it does not only record transactions, but also writes the ethical history of civilization. Therefore, the sustainability of the world economy will greatly depend on the extent to which accounting can once again become a tool of balance between material profit and spiritual responsibility.</p> Irman Firmansyah Copyright (c) 2025 Review on Islamic Accounting 2025-10-20 2025-10-20 5 1 10.58968/ria.v5i1.645