Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Perbankan dan Keuangan Syariah Islamic Financial And Accounting Review Referensi Islamika: Jurnal Studi Islam
Abdul Hamid
Institut Agama Islam Negeri Parepare
Religion Humanities Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 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.
NAVIGATING DIGITAL ECONOMY TRENDS: A THEORY OF PLANNED BEHAVIOR ANALYSIS OF GEN Z MUSLIM E-ENTREPRENEUR INTENTIONS Abdul Hamid; Hannani Hannani; Syaifullah Syaifullah; Damirah Damirah; Mohammad Arif
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 3 (2026): June
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i3.672

Abstract

This study examines how Gen Z adult Muslims navigate digital economy trends by analyzing the influence of Islamic religiosity on e-entrepreneur intentions, with attitudes, perceived behavioral controls, and subjective norms as mediating variables based on Planned Behavior Theory (SDP). A quantitative cross-sectional survey was conducted with 387 Gen Z adult Muslim respondents recruited through purposive, convenience, and snowball sampling from selected Indonesian urban centers in Java and Sulawesi. Data were collected using a structured 5-point Likert scale questionnaire (22 items) and analyzed using PLS-SEM with SmartPLS 4.0. All seven hypotheses are supported. Islamic religiosity has a positive and significant direct effect on e-entrepreneurial intentions (t = 8.828, p < 0.001). Attitudes (t = 5.776, p < 0.001), perceived control of behavior (t = 4.803, p < 0.001), and subjective norms (t = 3.889, p < 0.01) also significantly predicted intention. Attitudes (indirect effects = 0.198), perceived control of behavior (0.163), and subjective norms (0.109) partially mediated the religiosity-intention relationship because the direct path from Islamic religiosity to intention remained significant. The model explains 48.3% of the variance in e-entrepreneurship intentions. These findings should be interpreted in the context of adult Muslim Gen Z respondents from specific Indonesian cities and should not be generalized to all Indonesian youth, rural populations, other religious groups, or developed country contexts. The cross-sectional design limits causal inference. Practically, universities, Islamic boarding schools, policymakers, and Islamic entrepreneurship institutions must integrate Islamic ethical values, digital skills, and community support into digital entrepreneurship programs. This study expands the SDGs by positioning Islamic religiosity as a religious-based cognitive antecedent of e-entrepreneurship intentions among Gen Z adult Muslims in Indonesia. It contributes to the theory of digital entrepreneurship in an Islamic context and offers evidence for value-based entrepreneurship education and policy design.
SPRINGATE SCORE ANALYSIS IN PREDICTING FINANCIAL DISTRESS IN ISLAMIC BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Sri Bulan; Rismala; Abdul Hamid
Islamic Financial And Accounting Review Vol. 3 No. 2 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v3i2.14964

Abstract

Springate score analysis is an analysis that can help companies to anticipate the possibility of a company going bankrupt caused by a company's financial problems. This study aims to find out and analyze the potential for financial distress in Islamic banking companies listed on the Indoensai Stock Exchange (IDX) for the 2019-2023 period using a springate score. The data source used in this study comes from financial statements in the form of the company's balance sheet and profit and loss obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The type of research used is descriptive research with a quantitative approach. This study uses a data analysis technique in the form of a springate score calculation which combines four financial ratios, namely working capital to total assets, earning before interest and taxed to total assets, earning before tax to current liabilities and sales to total assets. The assessment category of companies that are in the healthy zone (non-financial distress > 1.062), vulnerable zone (grey zone > 0.862 S < 1.062) and experiencing bankruptcy risk (financial distress < 0.862). The results of the research obtained are that Bank Tabungan Pensiunan Nasional Syariah Tbk is in a healthy condition or non-financial distress from 2019-2023. PT. Bank Aladin Syariah Tbk is in the financial distress category in 2020-2023. PT. Bank Syariah Indonesia was in a state of financial distress in 2019-2020. And PT. Bank Panin Dubai Syariah is in a state of financial distress in 2021 and 2023.
ANALYSIS OF THE APLICATION OF ENVIRONMENTAL COST ACCOUNTING IN WASTE MANAGEMENT AT AISYIYAH ST. KHADIJAH PINRANG HOSPITAL Ulil Albab; Abdul Hamid; Andi Ayu Frihatni
Islamic Financial And Accounting Review Vol. 4 No. 1 (2025): Islamic Financial And Accounting Review
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/ifar.v4i1.15566

Abstract

Environmental accounting is a branch of accounting that focuses on recording, managing, and reporting the environmental impacts of a company’s operational activities. This includes information related to the management of costs associated with waste treatment, energy use, and other natural resource consumption. Environmental accounting also plays an important role in ensuring transparency to external stakeholders, such as the government and the public, allowing organizations to demonstrate their commitment to sustainability and compliance with environmental regulations. This study aims to examine the implementation of environmental cost accounting and waste management practices at RSU Aisyiyah St. Khadijah Pinrang. This research employs a descriptive approach with a qualitative research design. Data were collected through three methods: observation, interviews, and documentation. The data analysis techniques used in this study include data reduction, data presentation, and data verification. The findings of this study indicate that RSU Aisyiyah St. Khadijah Pinrang has not yet implemented environmental cost accounting in accordance with the indicators used in this research, which include control costs, prevention costs, cleaning costs, and environmental revenue. However, the hospital’s waste management practices demonstrate good performance and comply with MKLH Regulation No. 16 of 2016. The hospital has managed its waste according to key indicators of waste management, such as the separation of medical and non-medical waste, the separation of infectious and non-infectious waste, clean water management, and staff education related to hospital waste.
Co-Authors Andi Ayu Frihatni Damirah Damirah Darwis Darwis Hannani Hannani Mohammad Arif Rismala Sri Bulan Suci Rahmadani M Syaifullah Syaifullah Trian Fisman Adisaputra Ulil Albab