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Edukasi CBPR (Cinta Bangga Paham Rupiah) dan Anti Bullying Melalui Kuliah Kerja Nyata Mahasiswa Universitas Sembilanbelas November Kolaka Mardiana Mardiana; Satriana Satriana; Yulianda Yulianda; Muhamad Rifal Febrian; Sri Agustini; Hafsiana Hafsiana; Ali Slamat; Sarmila Sarmila; Syamsidar Fathanah Hardin; Yendri Sri Maryani; Lusyana Limbong; Sri Wahyuni; Rahel Oktavia Palimbong; Siarni Siarni
Al-Khidmah Jurnal Pengabdian Masyarakat Vol. 6 No. 2 (2026): MEI-AGUSTUS
Publisher : Institute for Research and Community Service (LPPM) of the Islamic University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jak.v6i2.5120

Abstract

The community service program carried out through the Community Service Program (KKN) of Universitas Sembilanbelas November Kolaka aims to address the low level of financial literacy and the increasing incidence of bullying among students in Tontonunu Village. Limited access to information, insufficient understanding of the functions and value of the Rupiah, and the lack of awareness of the socio-psychological impacts of bullying make CBPR (Love, Proud, Understand Rupiah) and Anti Bullying education highly relevant and necessary. The community service activities were implemented through participatory socialization, group discussions, and interactive question and answer sessions. The evaluation of program effectiveness employed pre-test and post-test instruments, observation sheets, interviews, and field documentation. The results indicated an improvement in students’ knowledge regarding the authenticity features of the Rupiah, responsible financial behavior, and understanding of the forms and impacts of bullying. Participants also demonstrated positive changes in communication patterns and increased empathy toward others. These findings emphasize that participatory-based education can provide tangible impacts in strengthening students’ financial literacy and social awareness. Overall, the program significantly contributes to fostering positive character development and promoting a healthier and safer educational environment free from bullying.
The Influence of Capital Structure, Profitability, Tax Planning, and Dividend Policy on the Value of Basic Material Manufacturing Companies in the 2021-2024 Period Ali Slamat; Fitri Kumalasari; Agus Zul Bay
JURNAL ECONOMINA Vol. 5 No. 9 (2026): JURNAL ECONOMINA, September 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i9.4289

Abstract

This study aims to determine the "Effect of Capital Structure, Profitability, Tax Planning, and Dividend Policy on Company Value." Where the independent variables in this study consist of Capital Structure, Profitability, Tax Planning, and Dividend Policy proxied by Debt to Equity Ratio (DER), Return on Equity (ROE), Effective Tax Rate (ETR), and Dividend Payout Ratio (DPR) and the dependent variable is Company Value proxied by Price to Book Value (PBV). This study uses a quantitative approach with a sampling technique, namely purposive sampling, which resulted in 15 companies from a population of 113 over four years, resulting in 60 research samples. The data analysis method used is panel data regression analysis processed using E-views 13. The test results show that simultaneously DER, ROE, ETR, and DPR have a significant effect on PBV. Partially, DER, ROE, ETR, and DPR do not have a significant effect on PBV of basic material manufacturing for the period 2021-2024.