Human Capital Exellence: Investasi Sumber Daya Insani dan Tata Kelola dalam Meningkatkan Daya Saing Karyawan Perbankan Syariah
DOI:
https://doi.org/10.47747/snfmi.v3i1.3152Abstract
Islamic banking in Indonesia faces significant challenges in managing competitive human capital (HC), despite its rapid development in line with the growing awareness of Sharia- based finance. This study aims to analyze the effect of human capital investment, namely salary and training, on employee performance in Islamic commercial banks, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. The research employs a quantitative approach using panel data from seven Islamic commercial banks over a ten-year period (2015–2024), analyzed with multiple regression and Moderated Regression Analysis (MRA) through EViews software. The results reveal that salary has a significant effect on employee performance, while training shows no significant impact. Furthermore, GCG significantly influences performance and strengthens the effect of salary on performance, but does not moderate the relationship between training and performance. These findings indicate that financial compensation supported by sound governance is a key factor in enhancing employee productivity and competitiveness, whereas the effectiveness of training still requires improvement in terms of planning and implementation. In conclusion, the application of GCG principles is not only crucial as a governance instrument but also strategic in optimizing human capital investment aligned with Sharia values, thereby providing a foundation for managerial policies of Islamic banks as well as regulators to strengthen sustainability and competitive advantage in Indonesia’s Islamic banking sector.
References
Amini, T. H., & Sanusi, M. (2023). Analisis kinerja karyawan lulusan non-perbankan syariah di bank syariah. ABHATS: Jurnal Islam Ulil Albab, 4(2), 1–11.
Anggreni, M. K. D., & Robiyanto. (2021). Pengaruh struktur modal dan struktur kepemilikan terhadap kinerja perusahaan dengan corporate governance sebagai variabel moderasi. Jurnal Ekonomi Bisnis dan Kewirausahaan, 10(2), 100. https://doi.org/10.26418/jebik.v10i2.45162
Arifin, M., Perkasa, D. H., & Febrian, W. D. (2023). Pengaruh kompensasi, kompetensi dan konflik kerja terhadap kinerja karyawan. GLOBAL: Jurnal Lentera BITEP, 1(01), 24–33. https://doi.org/10.59422/global.v1i01.130
Bakkara, E. W., & Praja, M. D. (2023). Pengaruh implementasi good corporate governance, komunikasi organisasional dan kompetensi teknis terhadap kinerja karyawan PT Finnet Indonesia. Journal of Economics and Business UBS, 12(6), 3595–3614.
Costakis, H. R., & Pickern, J. S. (2022). Managing human capital through the use of performance improvement plans. Journal of Applied Business and Economics, 24(6), 216–222. https://doi.org/10.33423/jabe.v24i6.5749
Harahap, T., & Ritonga, R. A. (2024). Peran good corporate governance dalam meningkatkan transparansi laporan keuangan. JISOSEPOL: Jurnal Ilmu Sosial Ekonomi dan Politik, 2(2), 353–360. https://doi.org/10.61787/56ny9959
Islamiyah. (2020). Pengaruh penerapan GCG (Good Corporate Governance) dan Shariah compliance terhadap kinerja karyawan BPRS Sarana Prima Mandiri (SPM) Pamekasan [Undergraduate thesis, Institut Agama Islam Negeri Madura].
Wanane, Y. I. (2023). Analisis penerapan good corporate governance pada PT. Bank Papua. Journal of Economics and Business UBS, 12(5), 3195–3206. https://doi.org/10.52644/joeb.v12i5.628
Kosali, A. Y. (2023). Pengaruh pelatihan dan pengembangan karir terhadap kinerja karyawan dengan employee engagement sebagai variabel intervening (studi kasus pada karyawan Lembaga Sinergi Sriwijaya Peduli). Tirtayasa Ekonomika, 18(2), 114–147. https://doi.org/10.54371/jiip.v6i2.1648
Mokhtari, D. K., & Rahimi. (2024). The role of human capital excellence in improving employee performance: A case study of the judiciary. JSIED, 4(3), 317–329. https://doi.org/10.61838/jsied.4.3.18
Muhtadin, I., Purwanto, E., & Lestari, V. P. (2023). Pengaruh kompensasi dan stres kerja terhadap kinerja karyawan pada Bank Syariah Indonesia Cabang. Media Riset Bisnis Ekonomi Sains dan Terapan, 1(2), 98–111.
Muslih, M. (2019). Pengaruh kompensasi komisaris dan direksi terhadap laba perusahaan dengan corporate governance sebagai pemoderasi. Jurnal Akuntansi Universitas Jember, 16(2), 98–110. https://doi.org/10.19184/jauj.v16i2.9796
Napitupulu, R. B., Simanjuntak, T. P., Hutabarat, L., Damanik, H., Harianja, H., & Sirait, R. T. M. (2021). Penelitian bisnis, teknik dan analisa dengan SPSS - STATA - Eviews (1st ed.). Madenatera.
Pramukti, A., Pelu, M. F. A. R., Kalsum, U., & Bakri, A. A. (2024). Membongkar hubungan good corporate governance dan kinerja keuangan: Bukti dari sektor consumer goods. Management Studies and Entrepreneurship Journal, 5(2), 3198–3207. http://journal.yrpipku.com/index.php/msej
Rahmat, R. G., & Istianingsih. (2023). Pengaruh good corporate governance terhadap manajemen laba dan efeknya terhadap kinerja keuangan (pada perusahaan perbankan di BEI tahun 2015–2017). Jurnal Keuangan dan Perbankan, 16(1), 9–22. https://doi.org/10.35384/jkp.v16i1.308
Ramadhani, A. T., & Sulistyowati, E. (2023). Pengaruh intellectual capital dan implementasi good corporate governance terhadap peningkatan kinerja keuangan. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 7(2), 969–986. https://doi.org/10.31955/mea.v7i2.3091
Ramadhanti, A. D., & Fitriah, E. (2022). Pengaruh penerapan good corporate governance terhadap kinerja karyawan. Bandung Conference Series: Accountancy, 2(1), 73–77. https://doi.org/10.29313/bcsa.v2i1.762
Rivaldo, Y., & Nabella, S. D. (2023). Employee performance: Education, training, experience and work discipline. Quality - Access to Success, 24(193), 182–188. https://doi.org/10.47750/QAS/24.193.20
Savitri, C., Faddila, S. P., Irmawatini, H. R., Iswari, C., Anam, C., Syah, S., Mulyani, S. R., & others. (2021). Statistik multivariat dalam riset. Widina Bakti Persada.
Sunardi, D., & Edastami, M. S. (2024). Pengaruh kinerja keuangan dan pengungkapan keberlanjutan terhadap nilai perusahaan dengan tata kelola perusahaan sebagai pemoderasi. Syntax Literate: Jurnal Ilmiah Indonesia, 9(4), 2877–2891. https://doi.org/10.36418/syntax-literate.v9i4.15268
Widarni, E. L., & Bawono, S. (2022). The role of human capital on the performance of Islamic banks in Indonesia, Malaysia, and Thailand. Proceedings of the Brawijaya International Conference on Economics, Business and Finance 2021 (BICEBF 2021), 206(August). https://doi.org/10.2991/aebmr.k.220128.023
Yusuf Alwy, M., Herman, T. H., Abraham, A., & Rukmana, H. (2024). Analisis regresi linier sederhana dan berganda beserta penerapannya. Journal on Education, 6(2), 13331–1344.
