Prioritization of Social Responsibility and Intellectual Capital Criteria in Islamic Banking: A Case Study of Ayandeh Bank

This study aims to prioritize the criteria of social responsibility and intellectual capital within thecontext of Islamic banking, focusing specifically on Ayandeh Bank. The research is applied in natureand follows a descriptive-correlational methodology. The statistical population consists of allemployees of Ayandeh Bank across the country, totaling approximately 3,100 individuals. A simplenon-random sampling method was employed, and using Cochran's formula, a sample size of 341respondents was determined. To test the research hypotheses, a questionnaire was used, the validity ofwhich was confirmed by expert professors, and its reliability was verified through Cronbach's alpha.Data analysis was conducted using SPSS software. The results indicate that in the realm of socialresponsibility, the criteria are prioritized as follows: ethical commitment, legal commitment, economiccommitment, and social commitment. In the area of intellectual capital, customer satisfaction,employee creativity and intelligence, enhancement of employee competencies, bank efficiency, andcustomer loyalty are ranked as the top five priorities, respectively.

Prioritization of Social Responsibility and Intellectual Capital Criteria in Islamic Banking: A Case Study of Ayandeh Bank Keywords:

Intellectual Capital , Social Responsibility , Ayandeh Bank