Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Perbankan dan Keuangan Syariah Economics and Business Journal
Trian Fisman Adisaputra
Institut Agama Islam Negeri Parepare
Economics, Econometrics & Finance

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

Found 2 Documents
Search

 1 
The Effect of Debt Policy on Firm Value with Profitability as a Moderating Variable: Evidence from PT Bank Rakyat Indonesia Tbk Suci Rahmadani M; Trian Fisman Adisaputra; Abdul Hamid; Darwis
Jurnal Ilmu Perbankan dan Keuangan Syariah Vol. 8 No. 1 (2026)
Publisher : Program Studi Perbankan Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jipsya.v8i1.404.39-56

Abstract

This study aims to analyze the effect of debt policy on firm value with profitability as a moderating variable at PT Bank Rakyat Indonesia (Persero) Tbk. Although debt policy is a crucial component in the funding structure to maximize firm value, excessive use of debt risks creating financial burdens and liquidity disruptions, which often become gaps in a company's financial management strategy. Using a quantitative approach with secondary data sourced from annual financial reports published on the Indonesia Stock Exchange, this study applies a purposive sampling technique to select relevant data. The collected data are analyzed using Structural Equation Modeling (SEM) through SmartPLS software to test the relationship between variables. This study is expected to provide empirical evidence regarding the strategic role of profitability in moderating the relationship between debt policy and firm value. The results of this study contribute as a reference for company management in optimizing capital structure and assist investors in making more accurate investment decisions based on comprehensive financial performance indicators.
The Influence Of Lifestyle And Self-Control On The Consumptive Behavior Of Shopee Paylater Users In Context of Shariah Accounting Principles Sri Muliyani Ramli; Rezki Fani; Andi Bahri S; Trian Fisman Adisaputra
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.325

Abstract

This study is motivated by the rapid development of digital financial services, particularly Shopee PayLater, which has the potential to increase consumerist behaviour among students. This phenomenon requires examination not only from economic and psychological perspectives, but also from the perspective of Islamic accounting, which emphasises balance and control over consumption. This study aims to analyse the influence of lifestyle and self-control on the consumer behaviour of Shopee PayLater users and to test the role of Islamic accounting principles as a moderating variable. This study employs a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to students and analysed using Partial Least Squares-based Structural Equation Modelling (SEM-PLS) with the SmartPLS application version 4.1.1.6. The results indicate that lifestyle has a positive and significant influence on consumer behaviour, whilst self-control does not have a significant influence. Sharia accounting principles have a direct and significant influence on consumptive behaviour, but are unable to moderate the relationship between lifestyle or self-control and consumptive behaviour. These findings suggest that consumer behaviour is influenced more by external factors such as lifestyle and the convenience of digital services than by internal factors within the individual, and indicate that Sharia values have not yet been fully integrated into everyday life.
Co-Authors Abdul Hamid Andi Bahri S Darwis Darwis Rezki Fani Sri Muliyani Ramli Suci Rahmadani M