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DIGITAL TECHNOLOGY CONTRIBUTIONS IN ACTUALIZING DAWUHAN AS AN INTERNATIONAL TOURISM VILLAGE Savitri, Dhian Andanarini M; Taswan; Salim, Noor; Bhandari, Rahul; Ratsameemothon, Chadchom; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Mariska, Azza; Aulia, Fiqhi
Perwira Journal of Community Development Vol 3 No 1 (2023)
Publisher : Unperba Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjcd.v3i1.377

Abstract

Dawuhan Village, located in Banjarnegara district, has a very high potential in terms of MSME potential and tourism village potential. The Tourism Village in Dawuhan village has led to an International Tourism Village where many foreign tourists have dated. The attraction of Dawuhan Tourism Village lies in the existence of the Rengrang Market which is professionally managed but presents a thick village atmosphere. Rengrang Market is also a potential market for MSME actors to trade their MSME products. The limitation that still needs to be improved in the management of Dawuhan Tourism Village is the ability of its human resources to utilize digital technology. For this reason, it is necessary to conduct training and assistance regarding digital marketing, digital financial reports, good tourism management, photo-making training, and E-catalogs. The training and mentoring carried out succeeded in increasing participants' knowledge about marketing digitalization and changes in the improvement of tourism magazines. Another positive impact that can be seen is that MSME participants and Dawuhan Tourism Village have begun to record financial statements properly and separately from household finances.
The Effect of Modified Audit Opinion on Borrowing Cash Flow and Investment Cash Flow on Non-Financial Companies Praptitorini, Mirna Dyah; Kartika, Andi; Bhandari, Rahul; Ratsameemonthon, Chadchom; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Supriyadi, Supriyadi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 4 No 1 (2021): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v4i1.5430

Abstract

This study aims to test and analyze the effect of modified audit opinion on borrowing cash flow and investment cash flow. Factors that affect borrowing cash flow and investment cash flow are modified audit opinions. The control variables used are profitability, leverage, company size, and operating cash flow. The population and research sample are all non-financial companies listed on listed in the Indonesia Stock Exchange (IDX), National Stock Exchange of India Ltd (NSE), and the Stock Exchange of Thailand (SET) in 2016-2018. This study examined 930 data derived from non-financial companies listed on the Stock Exchange in the period 2016-2018. The analysis method used in this study used multiple regression analysis. The results of this study show that modified audit opinion has a significant negative effect on borrowing cash flow and investment cash flow. The variables of profitability control, company size, and operating cash flow have a significant positive effect on borrowing cash flow while leverage does not affect borrowing cash flow. The results of this study can be a recommendation for regulators or banks to make audit opinions one of the criteria for banks when lending and for company leaders to pay attention to matters related to the results of financial statement audits so that it can make it easier to obtain funding from outside the company.
Corporate Social Performance on Cost of Equity, Cost of Debt with Institutional Ownership, And Bank Dependency as Moderating Variables Salim, Noor; Sugiharti, Sugiharti; Bhandari, Rahul; Nasir, Wan Mohd Nazdrol bin Wan Mohd; Thongkamkaew, Chanwut; Permatasari, Novita
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.5433

Abstract

This research aims to analyze corporate social performance on the cost of equity, cost of debt with institutional ownership, and bank dependency as moderating variables The population of this research is non-financial companies listed on the Indonesian Stock Exchange (IDX), Bombay Stock Exchange (BSE), Malaysia stock exchange (MYX) and e Stock Exchange of Thailand (SET) from 2016-2020. The sample was selected using purposive sampling and 95 companies were obtained as research samples. The type of data used is secondary data. The data used was obtained from the company's annual report. The analysis techniques used in this research are moderating regression analysis and multiple regression analysis. The results of this study indicate that disclosure of corporate social performance does not have a significant effect on the cost of equity. Institutional Ownership moderates the positive and significant relationship between corporate social performance and the cost of equity. bank dependency does not moderate the effect of corporate social performance on the cost of equity. Corporate social performance has a negative and significant effect on the cost of debt. institutional ownership moderates the negative and significant relationship between corporate social performance and the cost of debt. Bank dependency moderates the positive and significant relationship between corporate social performance and the cost of debt.