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All Journal I-Finance Journal Journal of Islamic Economics and Finance Studies Maliki Islamic Economics Journal
Ahmad, Yusuf Falaqi
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Religion Economics, Econometrics & Finance Social Sciences

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The Moderating Effect of Financial Literacy on the Determining Influence of Firm Value Factors Ahmad, Yusuf Falaqi; Guntur Kusuma Wardana
I-Finance Journal Vol 10 No 1 (2024): I-FINANCE: a Research Journal on Islamic Finance
Publisher : Fakultas Ekonomi dan Bisnis Islam Universitas Islam Negeri Raden Fatah Palembang, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19109/7y2crf71

Abstract

The goal is to ensure the company's continuous growth and smooth operation, thereby benefiting the financial well-being of issuers or shareholders. The purpose of this research is to identify the moderating influence of financial literacy on the company's value and the relative importance of profitability, investment decisions, and dividend policies. The population in this study consists of 186 members of the IFSB. Sample selection was done using purposive sampling techniques, resulting in 11 Sharia banks in the Asian region as samples. The data used are secondary data taken by accessing the annual financial reports of each Sharia bank on its official website for the period 2019–2022. By utilizing multiple regression model analysis tools on panel data and carrying out interaction tests, which are generally known as moderated regression analysis using Eviews 10. The findings indicate that, partially, investment decisions and profitability significantly influence the company's value, but dividend policies do not play a significant role in affecting the company's value. Financial literacy is proven to moderate the impact of profitability and investment decisions on the company's value but cannot moderate the impact of dividend policies on the company's value. In conclusion, profitability and investment decisions significantly contribute to the increase in the company's value and can be strengthened by financial literacy, while the increase in dividend policies actually decreases the company's value.
The Role of Virtual Accounts for Policyholders in Islamic and Conventional Insurance Rohmandika, Muhamad Susandra; TS, Teuku Ghufran; Ahmad, Yusuf Falaqi
Maliki Islamic Economics Journal Vol 1, No 2 (2021): Maliki Islamic Economics Journal
Publisher : Faculty of Economics UIN Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/miec.v1i2.15923

Abstract

Virtual Account is one of the payment tools that is currently trending. The use of a Virtual Account brings many benefits, including for insurance institutions and policyholders. However, several insurance institutions have not implemented or have not maximized the use of Virtual Accounts in their operational activities. This research aims to find out how important Virtual Account is for policyholders. This research is quantitative research using a descriptive analysis approach through Google Form media to 108 policyholders at an insurance institution. This study proves that insurance institutions need to implement and maximize the use of Virtual Accounts in each of their activities.
Liquidity and Leverage Impact on Islamic Bank Value: A Test on Multigroup Moderated Mediation Effect Ahmad, Yusuf Falaqi; Ekowati, Vivin Maharani; Meldona
Journal of Islamic Economics and Finance Studies Vol 6 No 1 (2025): JIEFeS, June 2025
Publisher : Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47700/jiefes.v6i1.10869

Abstract

Firm value is a critical indicator for evaluating a company's performance and future prospects in the market. Factors such as liquidity, leverage, and dividend policy can influence firm value, particularly in the Islamic banking sector, which is characterized by distinct financial management principles. This study aims to examine the impact of liquidity and leverage on firm value, with profitability serving as a mediating variable and dividend policy as a moderating variable. The analysis focuses on Islamic Commercial Banks in Indonesia, Pakistan, and Bangladesh over the period 2019–2023. A quantitative research approach is employed, utilizing Moderated Regression Analysis (MRA) and Path Analysis. The sample comprises financial statement data from Islamic Commercial Banks in the three countries. The independent variables are liquidity, measured by the Current Ratio (CR), and leverage, measured by the Debt to Equity Ratio (DER). The dependent variable is firm value, proxied by the Price to Book Value (PBV). Profitability, measured by Return on Assets (ROA), functions as the mediating variable, while the Dividend Payout Ratio (DPR) represents the moderating variable. he findings reveal that both liquidity and profitability have a significant positive effect on firm value, while leverage exerts a significant negative effect. Profitability mediates the relationship between leverage and firm value but does not mediate the relationship between liquidity and firm value. Additionally, dividend policy does not moderate the effect of either liquidity or leverage on firm value. These results suggest that Islamic bank management should prioritize enhancing liquidity and profitability to improve firm value, while also exercising caution in managing leverage due to its adverse impact. Furthermore, as dividend policy does not function effectively as a moderating mechanism, strategies aimed at increasing firm value should focus more on strengthening fundamental financial performance.
Co-Authors Guntur Kusuma Wardana Meldona Rohmandika, Muhamad Susandra TS, Teuku Ghufran Vivin Maharani Ekowati