This research aims to evaluate the portfolio performance which recommended by PT. Samuel Sekuritas Indonesia in January-December 2020 with Jensen Index by testing whether alpha (α) gained from the result of regression on excess return portofolio Samuel toward excess return market does not equal zero significantly. The research result showed that alpha (α) significantly does not equal zero.

For the survival and growth, every organization should be capable to translate its mission, vision, goals, objectives, plans and programs enhancing performance. Rastriya Banijya Bank limited (RBBL) was incorporated in 1966 through enactment of special statute on Rastriya Banijya Bank (RBBL) Act.1966, with mains objective to provide banking and financial service related business in the country. In this context, this article explores the capacity and performance level of Rastriya Banijya Bank limited and discussion about contribution of RBBL in banking business in Nepal. Continuous performance is the objective of any organization because only through performance, organizations are able to grow and progress. For the discussion, about Performance of RBBL, operating status of RBBL, financial status of RBBL, total investment Share and loan investment, dividend received, contribution on business credit transfer, Revenue generation, Shareholder's Fund/net-worth, working capital, administrative and unfunded liabilities of RBBL on the based on PBM theory assumptions. Secondary data are obtain from Ministry of Finances and National planning commission and some of the key personnel of the RBBL are also interviewed. The finding shows that there are still very important roles of RBBL for service delivery system, social and economic development, and the roles of income Tax; value added tax and not taxable-tax collection and social welfare, Employees' generation, curtailing, syndicate and market control, the role of crisis management and emergency situation etc.

Losses for ecological disasters in South Sulawesi Province were recorded accumulated at IDR 8.03 trillion. The worst ecological disaster of floods and landslides in Luwu Regency, about 38 victims died, 13438 residents were displaced, 1986 hectares of rice, 505 hectares of corn, and 244 hectares of cocoa were damaged. The ecological disaster worth IDR 8 trillion, the flood disaster in Bantaeng Regency resulted in 2 deaths, 2333 houses damaged, 197 hectares of rice fields and plantations were submerged by water due to the flood. Loss of IDR 33 billion, stopping the seizure of people's living space, protecting farmers, fishermen, women, and indigenous peoples must be carried out by the provincial government of South Sulawesi. Apart from this, the government must also revoke mining permits that are not in accordance with the regulations, and stop involving colleagues in the state revenue expenditure budget and regional revenue expenditure budget projects that are ecologically damaging and not environmentally sound.

This study examines the relationship between the financial sector and economic growth for the United Arab Emirates, which is presently the most successfully diversified economy among the six Gulf Cooperation Council Countries (commonly referred as the GCC). The time period covered for this purpose is from 1975 to 2016. Since the present study deals with time series analysis, various time series techniques were employed to examine the relationship between financial sector and economic growth. The Augmented Dickey Fuller (ADF) unit root test was employed to check the variables stationarity, followed by lag length criteria test to define optimal lag length and proceed with the cointegration test. Finally, Vector Error Correction Model test (VECM) and Granger Causality test were employed to determine the relationship by using domestic credit to private sector, broad money (M2) and FDI as proxy variables to measure financial development, and GDP per capita (constant 2010 US$) as proxy variable for measuring economic growth. The results obtained from the analysis revealed that broad money and private sector credit play a crucial role in the development of the financial sector in the UAE.

Law makers have now decided a derivative taxation novelty in Germany. It was unclear how the new law impacted the profitability of investments in comparison of the former taxation (T1). The purpose of the study was to find an answer to the research question: How does the derivative taxation novelty (T2) in Germany impacts the profitability of derivative hedging strategy returns in the German financial market? For this study, a comparative, quasi-experimental research design was selected. ETF and warrant prices, a simple moving average (SMA), along with a beta hedging model, and a t-test were computed. The T(2) had an significant higher effect compared to T(1), with 4-17% and a t-test with t(170) = 2.5042, p < .000. The T(2) unfolded its full potential with an investment amount of €30K, while the share of T(2) was 2% per month of the investment amount when hedging with a SMA(50) and a warrant with a omega =20 ω (leverage) strategy. Conservative retail investors that followed a low risk short warrant strategy, needed to hedge large investment positions, had a frequent hedging requirement, which generated larger losses, were affected the most by T(2). I recommended to closer verify equality for sustainable investing. The study can be relevant for law-makers, financial advisors, banks, online brokers, retail traders, finance students to learn more about the effect of T(2) on their investments.

This study aims to determine the superior commodity of plantation crops in the agricultural, forestry and fishery business fields as well as to what extent the ratio of income per capita of North Barito Regency and income per capita of superior sector farmers of plantation crops in North Barito Regency, Central Kalimantan Province. This research uses secondary data analysis method with literature study. Secondary data is in the form of production data, the number of household heads who have tried on plantation crop commodities and other supporting data in the last five years. The data analysis technique used in this research is Location Quotient (LQ) analysis as well as analysis of plantation crop farmers' per capita income and analysis of income per capita in North Barito Regency. Based on the results of the study showed that the superior plantation crops based on production were rubber, coffee, areca nut, cocoa, and candlenut. Meanwhile, based on the planted area, namely rubber, areca nut, cocoa, and candlenut. Based on the comparison of plantation crop farmers 'income per capita to PDRB per capita in North Barito Regency, there is a huge imbalance, farmers' per capita income is lower than PDRB per capita. This shows that the welfare of farmers is very low.

This study aims to analyze and describe the role of village officials in empowering village communities in Sungai Asam Village, Karang Intan District, and Banjar Regency. This study used a qualitative descriptive approach and used data analysis techniques such as data reduction, data presentation, and data verification. The data used in this study are primary data and secondary data. The data collection techniques used in this study was interviews and documentation. While the instruments used in this study were structured interview guidelines and documents. The unit of analysis for this research is the role of village officials as the person in charge of managing village funds in Sungai Asam Village, Karang Intan District, Banjar Regency. The informants used in this study were the village head of Sungai Asam and the community who were the subject or objects of empowerment. This research was conducted in Sungai Asam Village, Karang Intan District, Banjar Regency. The results showed that the role of village officials in this case the village head in community empowerment efforts was already good. This can be seen from the good running of the village fund program and the positive response from the village community to the performance of the village head.

This research was conducted at the Barito Kuala Regency Land Office with the aim of: (1) Determining the performance of public services that have been implemented and whether these services are in accordance with existing procedures; (2) Knowing what factors hinder the performance of the Barito Kuala Regency Land Office services. This study used descriptive qualitative method. The results showed that the quality of service performance at the Barito Kuala Regency Land Office was still low. This can be seen from the phenomena contained in the dimensions of responsiveness, responsibility, and accountability. These three dimensions have not been implemented optimally.

The state civil apparatus is expected to have integrity, be professional, neutral, and free from political intervention, free from corruption, collusion, and nepotism (clean government), and be able to realize good governance in providing public services for the community. However, problems were still found regarding the organizational structure, less accommodating work mechanisms, and an increase in service needs that were not comparable to the skills and skills of the apparatus. This study aims to analyze the quality of administrative services and services. This type of research is qualitative. Data collection was carried out by interview and field observation. Data were analyzed descriptively. Apparatus at the Landasan Ulin District Office can be said to be professional when viewed from the aspect of attitude, namely creativity, innovation, and responsiveness.

One of the most important developments in the context of welfare is the construction of road infrastructure; this road infrastructure is carried out by the PUPR Office of the North Barito Regency. However, the results of monitoring in the field found very severe damage, one of which was in the villages of Kandui-Majangkan and Walur-Katapang. Based on the description above, and seeing the road conditions produced by PUPR HR, it is necessary to research the performance of PUPR HR in North Barito Regency. This research approach uses a qualitative research approach. Data collection techniques through interviews, observation, and documentation. The results showed that the performance of the Public Works and Spatial Planning Office in the Maintenance of Regional Roads in North Barito Regency was quite good and could be measured by Quality and Quantity. The performance of the apparatus of the Public Works and Spatial Planning Office shows quite good quality and quantity.

The distribution of Village Funds (VF) is as stimulant assistance or stimulant funds to encourage the financing of Village Government programs supported by community self-help cooperation in carrying out government activities and community empowerment. This study aims to describe the accountability of the development of the Farm Business Road (FBR) from planning, implementation and accountability, research using qualitative descriptive methods. The data collection method in this research is through Participatory Rural Appraisal (PRA). The research data was obtained through several data collection methods in PRA such as transect walks, interviews with several informants and supporting documents including village development budget documents and reports on the realization of the use of the Pandulangan village budget. The results of this research can be concluded that the development of FBR is accountable, transparent in planning, transparent in implementation and can be accounted for by the rules. The development of FBR has a positive impact on the community, including easy access and savings in the cost of transporting agricultural products.