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All Journal Amnesty: Jurnal Riset Perpajakan Al-Zayn: Jurnal Ilmu Sosial & Hukum Agency Journal of Management and Business
Safri Haliding
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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The Influence of Asset and Liability Management on Dividend Policy and Firm Value of Listed Banking Companies in the Indonesia Stock Exchange Kamaruddin; Sudirman; Nasrullah Bin Sapa; Trimulato; Supriadi; Mukhlis; Asyraf Mustamim; Safri Haliding
Agency Journal of Management and Business Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.5.1.2025.332

Abstract

This study examines the impact of asset and liability management on dividend policy and firm value in listed banking companies on the Indonesia Stock Exchange (IDX). The research utilizes panel data from banking statistics reports and annual IDX statistics. Structural Equation Modeling (SEM) is employed for data analysis. The findings reveal that asset management has a positive and significant effect on both dividend policy and firm value. This suggests that efficient asset allocation enhances a bank’s ability to distribute dividends and increase its overall valuation. Conversely, liability management exhibits a negative and insignificant effect on dividend policy and firm value. This indicates that an increase in liabilities does not significantly influence a company's dividend distribution or market valuation. These results highlight the importance of effective asset management in shaping financial performance and shareholder value, while liability management requires further evaluation for its role in banking stability. The study provides insights for investors, policymakers, and banking executives in optimizing financial strategies for sustainable growth and profitability.
Tax Misperception and Its Impact on Decision-Making: A Behavioral Response Model of Taxpayers .; Faidul Adziem; Safri Haliding; Andi Nirma Baya Batara
Jurnal Riset Perpajakan: Amnesty Vol 8 No 2 (2025): November 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/q2c2me17

Abstract

Taxes are mandatory contributions imposed on individuals and business entities to finance public needs and maintain economic stability. One essential tax instrument in Indonesia is the Motor Vehicle Tax (Pajak Kendaraan Bermotor/PKB). However, misperceptions related to PKB continue to emerge among certain taxpayer groups. This study aims to: (1) analyze how misperceptions regarding motor vehicle taxes affect taxpayer decision-making related to PKB compliance in Makassar City, South Sulawesi; and (2) examine how misunderstandings of PKB regulations shape attitudinal and behavioral responses among taxpayers. This research employs a descriptive qualitative approach. Data were collected through interviews with SAMSAT officers in Gowa Regency and with taxpayers, including students from Muhammadiyah University of Makassar. Findings indicate that the general public does not exhibit substantial misperceptions about PKB, although potential misconceptions are more common among individuals aged 21–27 who pay taxes based on parental encouragement, and among women with limited experience in handling PKB obligations. Interviews with student respondents also revealed misperceptions driven by misinformation, misunderstanding of regulations, inadequate tax education, cognitive biases, framing, and demographic characteristics such as age, gender, and occupation. Overall, the study highlights that PKB-related misperceptions remain multidimensional and may influence taxpayer compliance behavior, underscoring the need for more targeted education and communication strategies.
Education on Online Loan Financing Regulations in Improving Financial Literacy in Indonesia and Malaysia Syamsuri, Andi Santri; Auliah Andika Rukman; Muhammad Ibnu Maulana Ruslan; Safri Haliding; Hikmawati Ribi; Andi Amalia Suhra
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 1 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i1.4441

Abstract

Penelitian ini bertujuan untuk menganalisis regulasi pembiayaan pinjaman online dalam upaya meningkatkan literasi keuangan masyarakat di Indonesia dan Malaysia. Penelitian menggunakan pendekatan komparatif dengan membandingkan regulasi pinjaman online yang berlaku di kedua negara. Lokasi penelitian meliputi Malaysia, yang dilaksanakan di Universitas Muhammadiyah Malaysia (UMAM), serta Indonesia, yang dilakukan di lokasi mitra di sekitar Universitas Muhammadiyah Makassar. Metode penelitian yang digunakan adalah deskriptif kualitatif. Pengumpulan data dilakukan melalui observasi, penyampaian materi terkait regulasi pinjaman online, serta diskusi interaktif untuk menggali pemahaman responden dan mengidentifikasi alternatif solusi atas permasalahan yang dihadapi masyarakat. Penelitian ini juga memberikan pemahaman mengenai karakteristik pinjaman online yang aman dan legal, serta strategi pencegahan terhadap praktik penipuan digital. Hasil penelitian menunjukkan bahwa tingkat literasi keuangan masyarakat masih tergolong rendah dan memerlukan perbaikan yang signifikan. Namun demikian, responden menunjukkan antusiasme dan partisipasi aktif selama proses penelitian, yang mengindikasikan bahwa topik yang dikaji memiliki relevansi tinggi dengan kebutuhan masyarakat. Penelitian ini menyimpulkan bahwa edukasi keuangan yang berkelanjutan sangat penting untuk meningkatkan kemampuan masyarakat dalam mengambil keputusan keuangan secara rasional, menghindari utang berlebihan, serta mengelola keuangan secara lebih bijaksana.
Co-Authors . Andi Amalia Suhra Andi Nirma Baya Batara Asyraf Mustamim Auliah Andika Rukman Faidul Adziem Hikmawati Ribi Kamaruddin Muhammad Ibnu Maulana Ruslan Mukhlis Nasrullah Bin Sapa Sudirman Supriadi Syamsuri, Andi Santri Trimulato