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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 KINERJA ESG (ENVIRONMENTAL, SOCIAL, GOVERNANCE), DAN STRUKTUR KEPEMILIKAN PADA KINERJA KEUANGAN PERUSAHAAN PERKEBUNAN: MODERASI FINANSIAL SLACK Stiadi, Doni; Wulansari Yusniar, Meina; Asma, Rusdayanti; Redawati, Redawati
Jurnal Riset Manajemen Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Program Magister Manajemen Vol. 12 No. 1 (2025): Jurnal Riset Manajemen
Publisher : Program Magister Manajemen STIE Widya Wiwaha Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrm.v12i1.1056

Abstract

Ownership Structure is believed to be able to influence the course of the company which ultimately affects the company's performance in achieving the company's goals, namely maximizing the Company's value, this is due to the control it has (Jansen and Meckling, 1976). The company's concern for ESG (Environmental, Social, and Governance) performance is one form of corporate responsibility in a sustainable business process. The purposive sampling method was used to select samples that met the criteria from 25 Plantation companies for the 2019-2023 period, 17 companies were obtained according to the criteria, so that the number of observation data was 85 observations. The SEM-PLS method was used for the analysis of this study. The results of the analysis show that financial slack moderates the relationship between ESG performance and Financial Performance with a negative coefficient, but does not moderate the relationship between Ownership Structure and Financial Performance. Therefore, the higher the financial slack, the lower the influence of ESG performance on the company's financial performance, and the lower the financial slack in the company, the stronger the influence of ESG performance on financial performance and for the future the company will continue to grow sustainably, and will increase the Company's Value.
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.
Co-Authors Abidin, M Zainal Ahmad Rifani Ahmad Rujani Akhmad Supriyanto Arief Budiman Aulia Ningrum, Helda Azmi, Muhammad Syaufi Candra candra Candra Candra Doni Stiadi Dwi Suharyanto Findya Puspitasari Hasan Ruspandi Ilham Fitriadi Irwansyah Irwansyah M. Zainal Abidin Maya Sari Dewi Maya Sari Dewi Maya Sari Dewi, Maya Sari Meina Wulansari Yusniar Prayugo, Eko Rabiatul Adawyah, Rabiatul Raden Roro Yulianti Prihatiningrum Rahmiatul, Monica Redawati Redawati, Redawati Ruspandi, Hasan Suharyanto, Dwi Wulansari Yusniar, Meina