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Peningkatan Kemampuan Ibu Rumah Tangga Melalui Pelatihan Produksi Pangan Kue Bapia Elyza, Ferlya; Yuliana, Yuliana; Azlim, Azlim; Susiani, Rini; Winarty, Asih; Hasanah, Hasanah; Mukhlisin, T.; Alfaizin, Mhd. Zawil; Haliq, Abdul
PENGABDI PENGABDI: VOL. 4, NO.2 (2023)
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/pengabdi.v4i2.59510

Abstract

Abstrak. Pemberdayaan sumber daya manusia di tingkat gampong (desa) perlu dilaksanakan secara kontinu, khususnya pendampingan bagi Ibu Ibu Rumah Tangga (IRT) dalam meningkatkan kemampuan produksi pangan sederhana. Namun, rendahnya pengetahuan IRT dalam proses produksi pangan sederhana masih sangat rendah, sehingga peluang peningkatan sumber daya desa tidak dapat dikembangkan maksimal. Metode yang diadaptasi dalam kegiatan pengabdian ini adalah pemberian pelatihan produksi pangan sederhana yaitu kue Bapia. Sampel kegiatan pengabdian ini adalah ibu ibu rumah tangga yang berdomisili di Desa Lamreh, Kecamatan Mesjid Raya, Aceh Besar berjumlah 17 peserta. Kegiatan ini dilaksanakan dengn berkolaborasi dengan mahasiswa yang melaksanakan kegiatan Kuliah Kerja Nyata (KKN) di desa tersebut. Berdasarkan hasil observasi, antusiasme Ibu Ibu rumah tangga dalam mengikuti kegiatan sangat tinggi. Interaksi selama kegiatan berlangsung sangat baik dan banyak hal baru terkait trik produksi sederhana yang diperoleh dalam kegiatan ini. Pada akhir kegiatan pengetahuan IRT terhadap proses produksi Kue Bapia dan bagaimana proses pengemasan mampu ditingkatkan. Keywords: pelatihan; Ibu rumah tangga; produksi pangan sederhana.PENDAHULUAN
Financial Distress Ditinjau Dari Return on Asset, Debt to Asser Ratio, dan Current Ratio Hasrina, Cut Delsie; Khairani, Ulfah; Azlim, Azlim
Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Vol 9, No 1 (2025): April 2025
Publisher : Center for Research and Community Service (LPPM) University of Abulyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30601/humaniora.v9i1.6368

Abstract

This study aims to determine the effect of Return on Asset. Debt to Asset Ratio and Current Ratio on financial distress. The number of samples is 23. observations from 29 populations of property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. This study was conducted using a purposive sampling method. The data collection technique uses secondary data. Data. obtained from Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2022 using the Multiple Linear Regression method using SPSS. The results of this study indicate that Return on Asset (ROA) influences financial distress with a thinung value (107.445) greater than the table value (1.669) and a sig value of 0.000 <0.005. Debt to Asset Ratio (DAR) influences financial distress with a thuning value (31.978) greater than the tebe value (1.669) and a sig value of 0.000 < 0.005, while Current Ratio (CR) has no effect on financial distress with a tamang value (0.493) smaller than the table value (1.669) and a sig value of 0.623 > 0.005.
Determinasi Kebijakan Dividen: Peran Stabilitas Pendapatan dan Kebijakan Utang pada Perusahaan Properti di Indonesia Azlim, Azlim; Pramida, Lili; Agusmadi; Marzuki
Jurnal Studi Manajemen Bisnis Vol. 6 No. 1 (2026): Jurnal Studi Manajemen Bisnis
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/jsmb.v6i1.16494

Abstract

This study aims to analyze the effect of income stability and debt policy on dividend policy in property and real estate companies listed on the Indonesia Stock Exchange. The study uses a quantitative approach, using secondary data from companies' annual financial reports during the observation period. The analysis method used is multiple linear regression, with classical assumption testing for normality, multicollinearity, and heteroscedasticity to ensure the validity of the regression model. The results show that income stability has a positive and significant effect on dividend policy, indicating that companies with more stable income tend to have greater ability and confidence in distributing dividends to shareholders. Conversely, debt policy has a negative, significant effect on dividend policy, meaning that the higher the debt level, the lower the tendency for companies to distribute dividends due to increased financial obligations. Simultaneously, income stability and debt policy have a significant effect on dividend policy. The findings of this study have implications for corporate management in formulating optimal dividend policies that take into account income stability and funding structure. In addition, the results of this study can be considered by investors when making investment decisions.