THE MEDIATING ROLE OF CUSTOMER FINANCIAL BEHAVIOR IN INSTALLMENT PAYMENT BEHAVIOR AT ISLAMIC BANKS IN GREATER BANDUNG

Authors

  • Benny Kurniawan Politeknik Negeri Bandung
  • Ira Novianty Politeknik Negeri Bandung
  • Marwansyah Politeknik Negeri Bandung

DOI:

https://doi.org/10.36563/ek7zhn97

Keywords:

Islamic financial literacy, customer ethics, SEM-PLS, Theory of Planned Behavior

Abstract

The study employs an explanatory quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on data collected from 211 retail financing customers across five Islamic Commercial Banks operating in Greater Bandung: Bank BSI, Bank BSN, Bank Muamalat, Bank BJB Syariah, and Bank BTPN Syariah. Respondents were selected through purposive sampling based on criteria including active financing status, minimum 12-month customer tenure, and residence within the Greater Bandung area. The findings reveal three key results. First, Islamic financial literacy has a direct positive and significant effect on installment payment behavior (t = 3.191, p = 0.001), confirming that customers with stronger understanding of contract structures, margin calculations, and debt management demonstrate better payment discipline. Second, customer ethics does not directly influence installment payment behavior (t = 1.418, p = 0.156), suggesting that moral values alone are insufficient to ensure payment compliance without behavioral transformation. Third, customer financial behavior fully mediates the relationship between customer ethics and installment payment behavior (t = 3.276, p = 0.001), while it does not mediate the literacy–payment behavior relationship (t = 1.866, p = 0.062). The structural model explains 79.4% of the variance in installment payment behavior (R² = 0.794) and 76.2% of customer financial behavior variance (R² = 0.762. The study is limited to the Greater Bandung retail financing context and cross-sectional self-report data; future research should extend to other regions and financing segments using longitudinal designs.

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Published

2026-08-10

Issue

Vol. 5 No. 2 (2026): Special Issue

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Articles

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Copyright (c) 2026 Benny Kurniawan, Ira Novianty , Marwansyah

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How to Cite

THE MEDIATING ROLE OF CUSTOMER FINANCIAL BEHAVIOR IN INSTALLMENT PAYMENT BEHAVIOR AT ISLAMIC BANKS IN GREATER BANDUNG. (2026). JAT : Journal Of Accounting and Tax , 5(2), 307-336. https://doi.org/10.36563/ek7zhn97