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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) ADPEBI International Journal of Business and Social Science Accounting Studies and Tax Journal
Reksha Laksana
Universitas Sangga Buana, Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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BEST PERFORMING CRYPTO ASSETS 2020-2023 Reksha Laksana; Fauziyah, Elyatul
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 5 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/j6swcm65

Abstract

This study aims to analyze the performance of crypto assets in the period 2020 to 2023. This research is a quantitative descriptive research, with the sampling method using saturated sampling. During the observation period, 1440 monthly closing data were collected from 30 crypto assets with the largest market capitalization in the world that became the population. The results show that crypto assets are highly volatile and unpredictable, high-risk assets such as Fantom (FTM) and Thorchain (RUNE) tend to offer higher returns, but with significant fluctuations in value. Meanwhile, lower-risk assets like Leo Token (LEO) offer greater stability but with more limited growth potential. These findings can be taken into consideration for investors in making decisions regarding their investment in crypto assets.
Looking for the Best Asset Class: Cryptocurrency, Gold or Stocks? Laksana, Reksha
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 2 (2024): November 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i2.5117

Abstract

Cryptocurrency is a fast-growing asset class that is the talk of the town around the world. In less than 15 years, the cryptocurrency market capitalization was recorded at more than 1 trillion dollars. This research was conducted with a comparative descriptive approach aimed at comparing the return, risk and performance of bitcoin, gold and BCA shares. The data used is the daily closing price of bitcoin, gold (xau-usd) and BCA shares from 2013-2022. In the observation period 8742 data were obtained. The sampling technique of this research is saturated sampling, the return variable is assessed by realized return, risk is assessed by standard deviation, and performance measurement by the Sharpe method. Researchers conducted normality and homogeneity tests and then used the Kruskall-Wallis test. The results showed that the return of bitcoin, gold and BCA shares did not have a significant difference but the risk and performance of bitcoin, gold and BCA shares had a significant difference. Interesting findings that were successfully obtained were the results of the Kruskall-Wallis ranking showing that the average return of BCA shares had the highest position compared to bitcoin and gold, but BCA shares had a risk rating in second place after bitcoin while gold was in third place. The best performance is achieved by bitcoin in the first rank, BCA shares in the second rank and gold in the last position.
Assessment of Indonesian Banking Stock Performance Using the Multi-Index Approach 2018-2022 Laksana, Reksha; Wardini, Anggi Putri Kusuma; Gustirani, Indri
ADPEBI International Journal of Business and Social Science Vol. 5 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (Adpebi)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijbs.v5i2.1242

Abstract

company stocks on Indonesia Stock Exchange (IDX) in the period 2018 to 2022. Methodology/approach – It is a quantitative descriptive research and the sampling method used purposive sampling. Over the observation period, 2220 monthly closing data points were collected from 37 banking company stocks as a sample. Findings – The research results indicate based on the Sharpe Index, ARTO and BNLI exhibit the best performance. According to the Treynor Index, BMRI show the best performance, while the Jensen Index highlights BBHI as having the best performance. Novelty/value – These findings can be valuable for investors in making informed decisions regarding their investments in banking companies on Indonesian Stock Exchange.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN INTENSITAS MODAL TERHADAP TINGKAT PENGHINDARAN PAJAK PADA PERUSAHAAN Nugraha , Erik; Hildayanti , Muti; Avianty, R. Rita; Laksana , Reksha
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 9 No 1 (2024): Oktober
Publisher : Universitas Sangga Buana

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Abstract

The aim of this study was to examine the impact of Corporate Social Responsibility and Capital Intensity on Tax Avoidance using a Quantitative Approach. The sample consisted of 11 Food and Beverage Industry Sub-Sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period, resulting in 55 observations gathered through the Purposive Sampling Method. The data analyzed was Secondary Data. Panel Data Regression Analysis was conducted using EVIEWS 12. The findings indicated that the Corporate Social Responsibility variable had a positive and significant influence on Tax Avoidance, with a Probability value of 0.0055. Conversely, the results demonstrated that Capital Intensity did not have a significant impact on Tax Avoidance, with a Probability value of 0.0702. Simultaneously, both Corporate Social Responsibility and Capital Intensity have a significant and positive impact on Tax Avoidance. The Probability value is 0.000002.
Cryptocurrencies vs Stocks: Analyzing Returns, Risks, and Performance to Determine the Best Investment Reksha Laksana; R. Rita Avianty; Erik Nugraha; Hadi Ahmad Sukardi
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9075

Abstract

This study compares the investment performance of selected cryptocurrencies and stocks over the period 2020–2024 by analyzing returns, risk and relative performance. A quantitative descriptive approach was employed with a saturated sample of 40 assets (cryptocurrencies and stocks) and 2,400 monthly closing-price observations. The analyzed metrics include monthly returns, volatility (as a proxy for risk) and the Sharpe ratio for risk‑adjusted performance. Results indicate that cryptocurrencies produced higher average returns but exhibited substantially greater volatility; DOGE shows the highest risk with a value of 14.02955. In a risk-adjusted comparison based on the Sharpe ratio, TRX achieves the highest Sharpe ratio with a value of 1.29783, followed by NVDA at 1.21917 and AVGO at 1.15028, suggesting that several assets delivered superior returns with relatively controlled risk. Yearly comparisons revealed shifting performance leaders, reflecting temporal market dynamics across the five‑year window. These findings imply that portfolio allocations should explicitly consider the trade‑off between higher returns from cryptocurrencies and their increased volatility, and should incorporate risk‑adjusted metrics such as the Sharpe ratio when selecting assets. This study can be used as a reference to improve investors' understanding of asset performance and the risks of cryptocurrencies and stocks, and can encourage further research on investment analysis and risk management across various asset classes.
RETURN ON EQUITY DAN DEBT TO EQUITY RATIO SEBAGAI DETERMINAN NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN BURSA EFEK Pricillia Putri Sumadi; Tevi Leviany; R. Rita Avianty; Reksha Laksana
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 10 No 2 (2026): April
Publisher : Universitas Sangga Buana

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Abstract

Energy sector companies play a vital role in the Indonesian economy, but face challenges such as fluctuating commodity prices and environmental issues that require increased corporate value to attract investment. This study aims to analyze the impact of profitability (Return on Equity) and solvency (Debt to Equity Ratio) on the value of energy sector companies listed on the Indonesia Stock Exchange for the 2021–2023 period. This study uses secondary data from annual reports with a panel data regression approach, with 69 observations processed using EViews 13 and Microsoft Excel. The results indicate that, partially,Return on Equityhas a significant influence on company value, whereasDebt to Equity Ratiodoes not have a significant effect. However, simultaneously,Return on Equity And Debt to Equity Ratiohas a significant influence on company value. This study concludes that profitability is a major factor in shaping the value of energy sector companies.
Co-Authors Avianty, R. Rita Erik Nugraha Fauziyah, Elyatul Gustirani, Indri Hadi Ahmad Sukardi Hildayanti , Muti Nugraha , Erik Pricillia Putri Sumadi R. Rita Avianty R. Rita Avianty Tevi Leviany Wardini, Anggi Putri Kusuma