The purpose of this research provides empirical evidence about the influence of intellectual capital on the financial performance of Rural Banks Sharia (BPRS) in the province of East Java. The dependent variable uses financial performance Which is represented by four financial ratios namely ROA (Return on Assets), CAR (Capital Adequacy Ratio), NPF (Non-Performing Financing) and BOPO (Bank efficiency ratio). The independent variable uses the modified VAIC Model Pulic by Ulum, as measured by three indicators: iB-VACA, iB-VAHU and iB-STVA. The sample in this study is BPRS which is registered in OJK in East Java province period 2012-2016. Additionally, it is also using purposive sampling method in sample selection. There are 25 BPRS that can be used as research samples. The secondary data is the publication of the financial report in the period of December 2012 until 2016. The research uses Partial Least Square as the method of analysis. The results of the analysis following 5 years period of observation show that not all components of Intellectual Capital have significant effect to financial performance indicators, and not all financial ratios applicable to describe the financial performance of BPRS. The result is Human Capital (IB-VAHU) and Capital Employed (IB_VACA) have a significant and negative effect on ROA and BOPO. However, it hasve no significant effect on CAR and NPF.