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All Journal Owner : Riset dan Jurnal Akuntansi Procedia of Social Sciences and Humanities
Rahma, Zamruda
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pemberdayaan Rintisan Desa Wisata Berbasis Pendampingan: Desa Ngembe, Beji, Pasuruan Abadiyah, Nur; Fediyanto, Niko; Rahma, Zamruda; Nurrachma, Febrina Shanti; Safitri, Silvia Gita
Procedia of Social Sciences and Humanities Vol. 3 (2022): Proceedings of the 1st SENARA 2022
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/pssh.v3i.205

Abstract

Desa Ngembe memiliki potensi wisata alam berupa wisata Grojokan Limo, namun pandemi covid-19 membuat kunjungan ke Grojokan Limo turun drastic, bahkan mendekati nihil dan fasilitas yang ada pun rusak serta terbengkalai. Selain wisata, kegiatan PKK juga kurang memiliki gereget, seperti pelaksanaan posyandu, senam lansia, dan pengelolaan lahan Tanaman Obat Keluarga (Toga) yang dikelola oleh masyarakat setempat terbengkelai. Untuk mengatassi kendala tersebut, program pengabdian kepada masyarakat berbasis pengabdian kepada masyarakat (PKM) ini menyasar meningkatkan kunjungan ke Grojokan Limo serta optimalisasi pemberdayaan Toga dengan membuat produk inovatif dari hasil tanaman Toga. Metode yang dilakukan adalah menggelar event HUT dan edukasi pembuatan produk inovatif Jajeldot kepada ibu-ibu desa Ngembe. Hasil dari kegiatan pengabdian ini adalah objek wisata Grojokan Limo menjadi dikenal kembali oleh wisatawan peningkatan keberdayaan PKK untuk menggelar kegiatan kemasyarakatan meningkat. Sementara, keterampilan ibu-ibu untuk membuat produk inovatif berbahan dasar tanaman Toga juga naik.
Peran Investment Opportunity Set dalam Memoderasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan Rahma, Zamruda; Maryanti, Eny
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1888

Abstract

The objective of this study is to assess and examine how the company's value is influenced by factors such as sustainability reporting, capital structure, and cash flow volatility. The study also explores how the investment opportunity set serves as a moderating factor in this relationship. This research employs a quantitative approach, focusing on companies within the mining sector listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The sample selection was carried out using purposive sampling, resulting in a final sample size of 13 companies meeting the predefined criteria. The collected data was subjected to analysis using both multiple linear regression and Moderate Regression Analysis (MRA), utilizing the SPSS 26 software application. The findings of this investigation reveal that sustainability reporting contributes positively to a company's value. In contrast, neither capital structure nor cash flow volatility exhibits a significant influence on company value. Moreover, the study demonstrates that the investment opportunity set acts as a moderating variable, affecting the impact of sustainability reports, capital structure, and cash flow volatility on company value. The conclusions drawn from this study offer insights to potential investors, providing them with valuable considerations when assessing the factors impacting a company's value prior to making investment decisions.
Co-Authors Abadiyah, Nur Eny Maryanti Niko Fediyanto Nurrachma, Febrina Shanti Safitri, Silvia Gita