This study analyzes the Determinants of Leverage of BUMN companies listed on the Indonesia Stock Exchange by testing 4 fundamental factors, namely Firm Size, Profitability, Asset Tangibility and Tobin's Q. The sample in this study is 15 BUMN companies listed on the Indonesia Stock Exchange for the period 2016-2021. Data were analyzed using panel data regression. Based on the results of the analysis, the direct effect is concluded that 1) Firm Size has a positive and significant effect on Leverage; 2) Profitability has a negative and significant effect on Leverage; 3) Asset Tangibility has a positive and significant effect on Leverage; 4) Tobin's Q has a negative and insignificant effect on Leverage; 5) Firm Size, Profitability, Asset Tangibility and Tobin's Q simultaneously have a positive and significant effect on the Leverge of BUMN companies listed on the Indonesia Stock Exchange for the 2016-2021 period.   Keywords: Leverage, Firm Size, Profitability, Asset Tangibility, Tobin's Q

Background: Kegiatan Pengabdian ini dilatarbelakangi oleh masih kurangnya pengetahuan pemilik UMKM mengenai manfaat media sosial untuk menjangkau akses pemasaran yang lebih luas. Tujuan kegiatan pengabdian adalah memberikan pengetahuan tentang penggunaan media sosial dalam melakukan pemasaran produknya dan agar pemilik UMKM dapat memperluas jaringan pemasarannya melalui media sosial serta memahami teknologi terkini. Metode: Pengabdian masyarakat ini bermitra dengan UMKM Kota Palu, dengan jumlah peserta sebanyak 20 orang, metode pengabdian meliputi analisis situasi permasalahan mitra, mengadakan pelatihan, dan melakukan evaluasi. Hasil: Setelah dilakukannya kegiatan pelatihan, peserta pelatihan pemanfaatan media sosial pada UMKM telah mampu membuat media sosial berbasis bisnis seperti whatsapp bisnis dan Instagram bisnis. Kesimpulan: Berdasarkan hasil evaluasi ditemukan bahwa pelaksanaan kegiatan ini berjalan sukses dengan tingkat kehadiran peserta yang tinggi.

This research aims to determine how the influence of village funds, local government spending through spending on social protection functions, and capital expenditures on poverty levels in Indonesia. This research method uses the Multiple Linear Regression method to determine the influence between variables. The data type used is quantitative data, and the data source is secondary data from the Ministry of Finance and the Central Statistics Agency. First, the results explain a significant negative effect of the Village Fund on the poverty level in Indonesia, meaning that if the allocation of village funds is increased, the poverty rate will decrease. The following result is that there is a significant negative effect of spending on social protection functions on the level of poverty in Indonesia, meaning that if spending on social protection functions is increased, the poverty rate will decrease. Finally, there is a significant negative effect of capital expenditure on the Regional Revenue and Expenditure Budget of Poverty level in Indonesia, meaning that if capital expenditures on regional income budget allocation are increased, the poverty rate will decrease. Keywords : Village Fund Allocation, Social Protection Function Expenditure, Capital Expenditure, Poverty Level.