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Rumah Baca Sebagai Media Literasi Anak Di Desa Pulau Telo Baru Kecamatan Selat Kabupaten Kapuas Pratama, Oklan; Hamidah, Noor; Lumbanraja, Aprilia Junika; Rahman, Rahman; Rahmah, Umi; Nagita, Nagita; Ratnasari, Elda; Sitohang, Malemahaetma; Fernanda, Enjelika; Viana, Wanda; Gloria, Debora; Antaraeni, Mira; Prasetyo, Agung; Mariffah, Mariffah; Afrizal, Mohammad; Jesica, Agnes
Diteksi : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 2 (2024): Diteksi, Vol. 2, No. 2, November 2024
Publisher : Fakultas Teknik Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36873/diteksi.v2i2.15471

Abstract

Literacy is an individual skill in absorbing knowledge. Most of the educational process depends on literacy skills and awareness. The literacy culture embedded in students affects their level of success, both at school and in community life. The purpose of this community service activity is to provide assistance to village communities in realizing a reading house in Pulau Telo Baru Village, Selat District, Kapuas Regency. The method of the activity is assistance with a qualitative approach from information sources in the form of interviews with the village head and the principal of SDN 1 Pulau Telo Baru regarding the unavailability of a reading house in Pulau Telo Baru Village. The results of this community service have proven to be able to reduce the problem of reading difficulties, provide space to develop literacy interests, the urgent need for a reading room and initiate a Reading House.
Return on assets and debt-to-equity ratio on dividend yield using Earning Per Share as a Moderating Variable at PT. Indofood Sukses Makmur Tbk Rahmah, Umi; Riassy Christa, Usup; Nugroho, Sanjayanto
JEMBA: Jurnal Ekonomi Pembangunan, Manajemen & Bisnis, Akuntansi Vol. 5 No. 2 (2025): JEMBA : Jurnal Ekonomi Pembangunan, Manajemen dan Bisnis, Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jemba.v5i2.20212

Abstract

The purpose of this study was to determine the effect of Return On Assets (ROA), and Debt to Equity Ratio (DER) on Dividend Yield, with Earning Per Share (EPS) as a moderating variable. This study uses secondary data, namely in the form of financial statement data of PT. Indofood Sukses Makmur Tbk. The technique used is linear regression analysis and moderation regression analysis by utilizing the SPSS 26 program. The results showed that Return On Assets (ROA) has a positive but insignificant effect, Debt to Equity Ratio (DER) has a positive and significant effect, Earning Per Share (EPS) has an effect but is not significant on the relationship between Return On Assets (ROA) and Dividend Yield, and Earning Per Share does not affect the relationship between Debt to Equity Ratio (DER) and Dividend Yield. So to increase Dividend Yield, the company can increase the Debt to Equity Ratio (DER)