Membuktikan dampak Leverage, Pertumbuhan Perusahaan, Return On Asset, dan Free Cash Flow terhadap Kebijakan Dividen merupakan tujuan analisis ini diteliti. Sampel dari penelitian ini memakai entitas bisnis sektor financials di Bursa Efek Indonesia (BEI) periode 2019-2022 yang mencakup seluruh kriteria. Metode yang dipakai ialah metode purposive sampling. Metode pengujian data memakai analisis regresi linier multipel. Dari reaksi uji data yang dilakukan, memperlihatkan bahwa pertumbuhan perusahaan dan ROA memiliki dampak yang signifikan terhadap kebijakan dividen. Akan tetapi leverage serta  free cash flow tidak memiliki dampak yang signifikan terhadap kebijakan dividen
Kata Kunci: kebijakan dividen, leverage, pertumbuhan perusahaan, return on asset, free cash flow.

The aim of this research is to determine the influence of the variables growth opportunity, leverage, managerial ownership and profitability on earnings management. The population used in this research were industrial sector manufacturing companies listed on the Indonesia Stock Exchange and the research observation period was 2018 to 2022. The sample selection used was a purposive sampling method which was adapted to the objectives of the research problem. The number of samples used in the research was 18 from 56 companies. The data analysis method used in this research is multiple linear regression analysis using the SPSS version 26 program tool. The research results show that the growth opportunity and profitability variables have a significant influence on earnings management. Meanwhile, the leverage and managerial ownership variables have no effect on earnings management.

North Kalimantan Province as one of the regions is required to prioritize capital expenditure to support community economic activities. The Budget Realization Report (LRA) as a form of government accountability in managing finances shows priorities on government operational expenditures. The purpose of this study is to examine the financial performance of the Regional Government of North Kalimantan Province for Fiscal Year 2018 – 2022 using 5 data analysis tools consisting of: 1) Regional Financial Independence Ratio, 2) Growth Ratio, 3) Regional Original Revenue Effectiveness Ratio, 4) Regional Financial Efficiency Ratio, and 5) Compatibility Ratio. This research includes quantitative research with a descriptive approach derived from secondary data, namely the North Kalimantan Provincial Government Budget Realization Report 2018 – 2022. The results of the study using the ratio of regional financial independence showed the value of independence classified as consultancy

The problem of plastic waste in Indonesia is increasingly urgent as plastic consumption increases and sustainable management is lacking. This research aims to explore the potential of utilising plastic bottle waste as a creative and environmentally friendly product in the form of "ReBloom" pencil case. This research uses a descriptive quantitative approach, which collects data from respondents aged 18-25 years old in Surabaya to measure perceptions and interest in recycled products. The study results show that the majority of respondents are interested in environmentally friendly products at an affordable price. The business feasibility analysis revealed that ReBloom has a positive economic outlook with a break-even point that can be achieved within a certain production quantity. Besides contributing to the reduction of plastic waste, the product also raises public awareness of the importance of recycling and circular economy. Digital marketing strategies and collaboration with communities are proposed to increase market acceptance. This research confirms that sustainability-based innovation can be a promising business opportunity while contributing to environmental preservation.

Socialization is a general concept which is defined as a process in which we learn to interact with other people, how to act, think and feel, all of which are important in producing effective social participation. This socialization was carried out as a form of the university's efforts to provide information regarding the acceptance of new students. The method used in this community service activity is providing socialization and promotion of all admission routes and study programs at PGRI Palembang University. In this socialization program, information is also provided regarding the new rules for accepting new students through the report card and written selectionroute. in 2024. With this activity, it is hoped that it will be useful for high school students in South Sumatra to be able to choose a major that suits their talents and interests. Apart from socialization activities, introducing the PGRI Palembang University Campus to high school and vocational school students in Ogan Regency Komering Ilir Palembang in this activity also socialized all majors, both undergraduate and postgraduate, for teachers who taught at the high school. As one university, PGRI Palembang University also holds socialization for new student admissions every year. 

Al-Qur'an recitation assistance at TPQ Saroja Kutisari Tenggilis Mejoyo, Surabaya, is key in improving the quality of Al-Qur'an recitation among students. This research explores the implementation of Tahsin Tilawah Al-Qur'an activities as a step to perfect the recitation of the Al-Qur'an in the neighborhood. Through a qualitative method with participatory observation, the results show that this activity is effective in improving the recitation of the Qur'an of the students. Factors such as direct guidance from the ustadz, a conducive learning atmosphere, and interaction between fellow students play an important role in the success of this program. This research provides an in-depth understanding of the role of Qur'an recitation mentoring in religious education in Indonesia, as well as making important contributions to the development of similar programs in the future.

Usaha bakso adalah usaha yang banyak dilakukan oleh masyarakat Bluru Kidul, Sidoarjo. Usaha bakso yang ditekuni oleh masyarakat hanya berfokus pada penjualan produk bakso semata seperti pengusaha bakso pada umumnya. Perihal mendirikan usaha, keberlangsungan dari suatu usaha juga dipengaruhi oleh banyak faktor, seperti faktor pembangunan hubungan dengan konsumen. Pembangunan hubungan dengan konsumen merupakan hal yang penting untuk dimiliki oleh setiap pengusaha agar bisa mendapatkan loyalitas dari konsumen serta menjaga keberlanjutan suatu usaha. Sementara itu, tidak banyak pengusaha bakso di daerah Bluru Kidul yang menerapkan pembangunan hubungan dengan konsumen dalam usaha baksonya. Dengan demikian, diperlukan kegiatan pengabdian kepada masyarakat Bluru Kidul yang berprofesi sebagai pengusaha bakso untuk menginisiasi proses pembangunan hubungan dengan konsumen pada usahanya. Berdasarkan kegiatan yang dilakukan, didapatkan informasi bahwa dalam membangun hubungan dengan konsumen, para pengusaha bakso memiliki kendala internal burupa adanya gap usia dengan konsumen, kurangnya nilai pembeda produk bakso dan kurangnya kemampuan berkomunikasi. Kendala tersebut dapat diatasi dengan berani memulai menerapkan materi yang sudah dibagikan, melihat kearifan lokal masyarakat setempat dan berlatih public speaking dari waktu ke waktu agar bisa membangun hubungan dengan konsumen yang lebih baik lagi.

Kemajuan teknologi informasi telah membawa perubahan signifikan dalam berbagai aspek kehidupan manusia, termasuk pengelolaan zakat. Penelitian ini mengusulkan pengembangan sistem pendukung keputusan untuk memilih calon mustahiq zakat secara efektif dan adil di Masjid Nur-Hadi di kelurahan Dadimulyo, Lingkungan 2, Kisaran, Sumatera Utara, menggunakan metode SMART (Simple Multi Attribute Rating Technique) dan MOORA (Multi-Objective Optimization on The Basis of Ratio Analysis). Tahap penelitian melibatkan observasi, wawancara, dan studi pustaka. Lima kriteria digunakan dalam penelitian ini, termasuk pendapatan, jumlah tanggungan, tempat tinggal, kriteria khusus, dan kondisi kesehatan. Data mustahiq zakat fitrah tahun 2024 digunakan untuk analisis sebanyak 10 data. Hasil perankingan dari kedua metode tersebut kemudian dibandingkan dengan keputusan yang diambil oleh panitia zakat Masjid Nur-Hadi. Melalui metode SMART, sistem memberikan peringkat terbaik kepada alternatif yang paling sesuai dengan kriteria yang telah ditetapkan. Metode SMART menunjukkan potensi untuk digunakan sebagai alat bantu dalam pengambilan keputusan zakat yang lebih efisien dan adil.
 
 

Keberlanjutan budidaya padi sangat bergantung pada bibit. Karena bibit merupakan komponen utama yang akan dikembangkan di masa depan, maka pemilihan bibit yang berkualitas merupakan langkah awal dalam proses penanaman padi. Ciri-ciri suatu tumbuhan dalam perkembangannya ditentukan oleh gen-gen yang diwarisi bibit dari tanaman induknya. Oleh karena itu, pemilihan bibit dari tetua unggul sangat penting dilakukan agar diperoleh bibit padi yang berkualitas. Bibit yang baik adalah yang mampu menyesuaikan diri dengan lingkungannya, tumbuh cepat dan seragam, tahan terhadap hama, serta menghasilkan buah yang banyak. Namun seringkali para petani mengalami kesulitan dalam memilih bibit yang tepat. Untuk mengatasi hal tersebut, akan dikembangkan sistem pendukung keputusan yang dapat membantu petani dalam memilih bibit yang memenuhi berbagai kriteria dan sesuai dengan lingkungan penanaman. Kerangka kerja ini menggunakan dua teknik, yaitu Analytic Hierarchy Process (AHP) untuk menentukan bobot kriteria dan Multi Attribute Utility Theory (MAUT) untuk tahap peringkat. Usulan pilihan sistem pendukung keputusan yang menggabungkan teknik AHP dan MAUT menunjukkan bahwa pilihan atau jenis bibit padi terbaik yang akan ditanam di Wilayah Rawang Panca Arga Asahan adalah Sidenuk yang menempati posisi pertama dengan nilai 0.3780781, disusul oleh Ciputri dengan senilai 0,4469573. Selanjutnya hasil penelitian ini menyarankan Sidenuk dan Ciputri sebagai bibit padi berkualitas yang layak ditanam di Kawasan Rawang Panca Arga Asahan.

Micro, Small and Medium Enterprises (MSMEs) are an important sector that supports the community's economy. The COVID-19 pandemic has had a negative impact in the form of a significant decrease in income due to restrictions on product marketing. The new normal situation will make people's lifestyles very dependent on the use of information technology. The aim of this community service is to provide assistance and training in improving marketing. The method in this community service is quantitative descriptive by means of mentoring and training. Marketing digitalization support activities will be carried out in three stages: education, mentoring and sustainability assessment. Training will be provided to increase partners' knowledge and understanding of various digital marketing platforms. The results of this activity are expected to expand partners' knowledge and understanding in the field of marketing digitalization. Mentoring activities are carried out to ensure partners are able to apply the technology and training provided. In the end, the outcome that partners as MSME actors want to achieve is an increase in the economic scale of MSMEs