Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Research Horizon Economics & Islamic Finance Journal
Diani, Treska Melsa
Unknown Affiliation
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Advancing Islamic Financial Planning in Indonesia: Principles, Challenges, and The Role of Tawhid String Relationship Theory Diani, Treska Melsa; Nugroho, Lucky
Economics & Islamic Finance Journal (ECIF) Vol. 1 No. 3 (2024): ECIF Journal December 2024
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/ecif.v1i3.64

Abstract

The rapid development of Islamic or Sharia financial planning in Indonesia reflects the country’s demographic strength as the largest Muslim-majority nation. Rooted in Sharia principles, Islamic financial planning emphasizes the prohibition of riba, gharar, and maysir, integrating ethical wealth management, risk-sharing, and social responsibility through mechanisms like zakat, waqf, and sadaqah. Despite a significant increase in Islamic financial literacy, challenges persist, including limited accessibility in rural areas and low public understanding of Islamic financial concepts. This study aims to identify the basic principles and concepts of Islamic financial planning, highlight the urgency of its implementation, and examine its practical application in Indonesia. Using a descriptive qualitative approach and literature review, the research draws on secondary data from Qur’anic texts, Hadith, academic journals, and regulatory reports from institutions like OJK and Bank Indonesia. The findings emphasize the pivotal role of the Tawhid String Relationship (TSR) theory in aligning financial practices with spiritual and societal obligations. TSR provides a comprehensive framework for ethical and sustainable financial management, connecting human relationships with Allah (habluminallah) and society (habluminannas). The study concludes that Islamic financial planning in Indonesia offers substantial opportunities for growth through fintech innovations and regulatory support. Its implementation can foster inclusive economic development, strengthen social welfare, and position Indonesia as a global leader in Islamic finance. The study provides theoretical insights and practical implications for advancing Islamic financial systems in both national and global contexts.
The Effect of Intellectual Capital Components on Financial Performance of Islamic Commercial Banks in Indonesia Diani, Treska Melsa; Nugroho, Lucky
Research Horizon Vol. 5 No. 6 (2025): Research Horizon - December 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.6.2025.885

Abstract

Islamic commercial banks in Indonesia have grown rapidly, yet their profitability remains lower and more volatile than that of conventional banks. This condition raises questions about the role of intellectual capital in creating sustainable financial performance. This study aims to examine the effect of value added capital employed, value added human capital, and value added structural capital on the financial performance of Islamic commercial banks in Indonesia over the period 2015–2024. The research used a quantitative approach with monthly data from all Islamic commercial banks registered with the Financial Services Authority of Indonesia. Data were analyzed using multiple linear regression after fulfilling classical assumption tests and handling outliers. The results show that the three components of intellectual capital simultaneously have a significant effect on return on assets and explain 88.9 percent of its variation. Partially, value added capital employed and value added human capital have a significant negative effect, while value added structural capital has a significant and strongly positive effect. These findings indicate that during the observation period, rapid asset expansion and high human capital costs tended to reduce short-term profitability, whereas investment in systems, technology, and organizational infrastructure became the main driver of profit growth.
Co-Authors Lucky Nugroho