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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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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