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All Journal Jurnal Ekonomi dan Kewirausahaan Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT Fish Scientiae : Jurnal Ilmu-Ilmu Perikanan dan Kelautan JWM (JURNAL WAWASAN MANAJEMEN) Jurnal Pengabdian Masyarakat Bangsa JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Asian Journal of Management, Entrepreneurship and Social Science Servqual: Jurnal Ilmu Manajemen
Rusdayanti Asma
Universitas Lambung Mangkurat
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALISIS EFEKTIVITAS & KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA BANJARMASIN Rahmiatul, Monica; Prihatiningrum, Raden Roro Yulianti; Rusdayanti Asma
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 2 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v3i2.50

Abstract

In connection with this research, this research was carried out to determine the extent of the effectiveness and contribution of local taxes to local original income (PAD) in Banjarmasin City. Secondary data from BPKPAD was used for the 2018-2022 period, showing good effectiveness in 2018-2021, but experiencing a decline in 2022. More appropriate evaluations and strategies need to be developed to achieve optimal effectiveness in collecting regional tax revenues. More appropriate evaluations and strategies need to be developed to achieve optimal effectiveness in collecting regional tax revenues. Despite fluctuations, the overall regional tax contribution is still classified as "Very Good" to the PAD of Banjarmasin City.
EVALUASI KINERJA ASET DI INDONESIA BERDASARKAN RISK-ADJUSTED : STUDI KOMPARATIF MENGGUNAKAN INDEKS SHARPE, TREYNOR, DAN ALPHA JENSEN Azmi, Muhammad Syaufi; Redawati, Redawati; Asma, Rusdayanti; Supriyanto, Akhmad; Stiadi, Doni
Servqual: Jurnal Ilmu Manajemen Vol. 3 No. 1 (2025): Servqual: Jurnal Ilmu Manajemen
Publisher : CV. Anugerah Duta Perdana

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Abstract

This study evaluates and compares the performance of alternative and traditional investment assets in Indonesia using a risk-adjusted approach. The growing interest in non-traditional assets, such as Bitcoin, alongside traditional assets like stocks (LQ45 Index) and gold, underscores the need to assess their comparative efficiency under the same financial evaluation metrics. The primary objective of this research is to analyze which of these three assets offers the most optimal return relative to the risk undertaken by investors during the observation period. Using secondary data for the period January to December 2021, this study employs three key risk-adjusted performance measurement tools: the Sharpe Index, Treynor Index, and Jensen's Alpha. The results show significant variation in risk-adjusted performance across asset classes. Bitcoin demonstrates the highest return potential but also carries the greatest risk and volatility. The LQ45 Index offers a more stable and moderate performance, while gold provides a conservative investment profile with relatively consistent returns. Overall, the Treynor and Sharpe ratios place Bitcoin at the top in terms of return-to-risk efficiency, while the Jensen’s Alpha presents a more nuanced view depending on market conditions and benchmark selection. These findings provide valuable insights for investors in constructing diversified portfolios and assessing asset choices under different market conditions. This study contributes to the literature by offering a comparative lens on traditional versus alternative assets within the Indonesian financial context using standardized performance metrics.
PENINGKATAN LITERASI KEUANGAN MELALUI PELATIHAN DAN PENDAMPINGAN DIGITALISASI PENCATATAN KEUANGAN PADA UMKM BINAAN PT. SARANA KALSEL VENTURA Abidin, M. Zainal; Rifani, Ahmad; Dewi, Maya Sari; Yusniar, Meina Wulansari; Stiadi, Doni; Redawati, Redawati; Asma, Rusdayanti
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2024): BAKTI BANUA : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/bbjm.v5i1.529

Abstract

Literasi keuangan dan teknologi informasi dapat membantu Usaha Mikro Kecil dan Menengah (UMKM) meningkatkan kinerja serta mempertahankan keberlangsungan usaha. Salah satu kendala yang sering dihadapi oleh Pelaku UMKM adalah sulitnya untuk mendapatkan akses pendanaan yang disebabkan karena tidak adanya laporan keuangan yang dimiliki oleh Pelaku UMKM. Oleh karena itu Tim Dosen FEB ULM bekerja sama dengan PT. Sarana Kalsel Ventura melakukan kegiatan Pengabdian Masyarakat untuk meningkakan literasi keuangan dan teknologi tersebut.Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan edukasi dan pelatihan kepada Pelaku UMKM Binaan PT. Sarana Kalsel Ventura  mengenai pentingnya pencatatan keuangan bagi pengembangan usaha, salah satu sumber dana dan penggunaan Aplikasi SIAPIK dalam melakukan  pencatatan  keuangan  usaha  dalam  rangka  mencari sumber pendanaan eksternal. Kegiatan pengabdian ini dilakukan dengan metode ceramah, diskusi, dan simulasi langkah-langkah penggunaan aplikasi SIAPIK.Hasil dari kegiatan ini yaitu adanya peningkatan pengetahuan keuangan Pelaku UMKM mengenai sumber pembiayaan alternatif, pencatatan transaksi keuangan usaha, Laporan Keuangan dan Manfaat Laporan Keuangan  dan  Pelaku UMKM mampu membuat laporan keuangan dengan aplikasi SIAPIK
OPTIMALISASI PENGELOLAAN KEUANGAN KOPERASI DALAM RANGKA MENINGKATKAN KINERJA KOPERASI PADA KOPERASI ASRAMA HAJI (KOPAJI) BANJARMASIN Meina Wulansari Yusniar; Monica Rahardyan Ary Helmiana; Ahmad Rifani; Redawati Redawati; Doni Stiadi; Maya Sari Dewi; Rusdayanti Asma; M. Zainal Abidin; Sufi Jikriillah; Akhmad Supriyanto; Imam Suharto
Bakti Banua : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2026): Bakti Banua: Jurnal Pengabdian kepada Masyarakat
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35130/5nkm1447

Abstract

Pengelolaan keuangan Koperasi Asrama Haji (Kopaji) Banjarmasin belum mencapai tingkat optimal, yang berdampak pada kualitas pelayanan koperasi kepada anggota dan berpotensi mengurangi kepercayaan terhadap pengurus. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi pengurus koperasi dalam manajemen dan akuntansi, serta mengimplementasikan sistem pencatatan keuangan digital berbasis Excel. Metode yang digunakan meliputi observasi, wawancara, workshop/pelatihan, dan pendampingan teknis. Hasil kegiatan menunjukkan peningkatan pemahaman pengurus mengenai manajemen keuangan koperasi, keberhasilan implementasi sistem pencatatan keuangan digital berbasis Excel, dan penerbitan laporan keuangan koperasi secara berkala dan transparan kepada anggota. Simpulan dari kegiatan ini adalah bahwa program pengabdian masyarakat ini berhasil meningkatkan kompetensi pengurus Koperasi Asrama Haji (Kopaji) Banjarmasin dalam pengelolaan keuangan, serta meningkatkan transparansi dan akuntabilitas laporan keuangan koperasi.
Pengaruh Environmental, Social, And Governance (ESG) Pada Profitabilitas Perusahaan Sub Sektor Food & Beverage Yang Terdaftar Di BEI 2021-2023 Siti Syawaliah; Rusdayanti Asma; Redawati Redawati; Akhmad Supriyanto
Servqual: Jurnal Ilmu Manajemen Vol. 4 No. 1 (2026): Servqual: Jurnal Ilmu Manajemen
Publisher : CV. Anugerah Duta Perdana

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Abstract

This study empirically tests and proves the influence of environmental, social, and governance (ESG) on the profitability of companies in the food & beverage sub-sector listed on the IDX from 2021 to 2023. The independent variables in this study use Environmental, Social, and Governance. Company profitability as a dependent variable is measured by Return On Assets (ROA). Using a quantitative method, the study employs secondary data obtained from companies' annual financial reports and sustainability reports. The sample was selected using purposive sampling to determine the sample size, resulting in 10 companies from a population of 95 companies. Data analysis was conducted using SPSS software, including descriptive analysis, classical assumption tests, F-tests, t-tests, and R² tests. The results of the study indicate that environmental factors have a significant negative impact on company profitability, social factors have a significant positive impact on company profitability, while governance factors have a significant negative impact on company profitability
Co-Authors Abidin, M Zainal Ahmad Rifani Ahmad Rujani Akhmad Supriyanto Arief Budiman Aulia Ningrum, Helda Azmi, Muhammad Syaufi Candra candra Candra Candra Chatarina Umbul Wahyuni Doni Stiadi Dwi Suharyanto Findya Puspitasari Hasan Ruspandi Ilham Fitriadi Imam Suharto Irwansyah Irwansyah M. Zainal Abidin M. Zainal Abidin Maya Sari Dewi Maya Sari Dewi Maya Sari Dewi, Maya Sari Meina Wulansari Yusniar Monica Rahardyan Ary Helmiana Prayugo, Eko Rabiatul Adawyah, Rabiatul Raden Roro Yulianti Prihatiningrum Rahmiatul, Monica Redawati Redawati, Redawati Ruspandi, Hasan Siti Syawaliah Sufi Jikrillah Suharyanto, Dwi Wulansari Yusniar, Meina