THE EFFECT OF GREEN BANKING, INTELLECTUAL CAPITAL AND OPERATIONAL EFFICIENCY ON THE PROFITABILITY OF SHARIA COMMERCIAL BANKS IN INDONESIA FOR THE PERIOD 2021-2024

Penelitian ini bertujuan untuk menganalisis pengaruh Green Banking, Human Capital, Structural Capital, Capital Employed, dan Efisiensi Operasional terhadap profitabilitas Bank Umum Syariah di Indonesia periode 2021–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan sumber data sekunder yang diperoleh dari laporan keuangan dan laporan keberlanjutan bank yang dipublikasikan. Pemilihan sampel dilakukan dengan teknik purposive sampling, sehingga diperoleh total sampel sebanyak 12 bank dengan data panel dari seluruh Bank Umum Syariah yang memenuhi kriteria penelitian. Analisis data dilakukan menggunakan regresi data panel dengan model terpilih Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Green Banking dan Efisiensi Operasional (BOPO) berpengaruh terhadap profitabilitas sedangkan Human Capital , Structural Capital , dan Capital Employed tidak berpengaruh terhadap profitailitas. Hal ini mengindikasikan bahwa penerapan praktik perbankan berkelanjutan serta efektivitas pengelolaan biaya operasional menjadi faktor utama dalam meningkatkan kinerja keuangan bank syariah.Temuan penelitian ini menegaskan bahwa penguatan strategi keberlanjutan lingkungan dan peningkatan efisiensi operasional dapat mendorong pertumbuhan profitabilitas secara konsisten. Sebaliknya, modal intelektual yang belum dioptimalkan secara strategis masih memerlukan pengembangan lebih lanjut agar mampu memberikan kontribusi nyata terhadap peningkatan nilai perusahaan.

Kata Kunci: Profitabilitas; Green Banking; Intellectual Capital; Efisiensi Operasional; Bank Umum Syariah.

This study aims to analyze the effect of Green Banking, Human Capital, Structural Capital, Capital Employed, and Operational Efficiency on the profitability of Islamic Commercial Banks in Indonesia for the period 2021–2024. The research method used is a quantitative method with secondary data sources obtained from published financial reports and sustainability reports of banks. The sample selection was conducted using purposive sampling, resulting in a total sample of 12 banks with panel data from all Islamic Commercial Banks that met the research criteria. Data analysis was performed using panel data regression with the selected Fixed Effect Model (FEM). The results indicate that Green Banking and Operational Efficiency (BOPO) influence profitability, while Human Capital, Structural Capital, and Capital Employed do not influence profitability. This indicates that the implementation of sustainable banking practices and the effectiveness of operational cost management are key factors in improving the financial performance of Islamic banks. The findings of this study emphasize that strengthening environmental sustainability strategies and improving operational efficiency can drive consistent profitability growth. Conversely, intellectual capital that has not been strategically optimized still requires further development in order to be able to make a real contribution to increasing company value.

Keywords: Profitability; Green Banking; Intellectual Capital; Operational Efficiency; Islamic Commercial Banks.