Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah untuk memberikan edukasi penghijauan menuju Desa ASRI (Aman, Sehat, Rindang, Indah) kepada masyarakat Dusun Waesuhan. Masalah yang dihadapi oleh mitra, yakni terdapat banyak lahan tandus yang tidak ditanami pepohonan, kurangnya pengetahuan masyarakat terhadap pentingnya penghijauan dan pengelolaan lingkungan. Untuk itu, pengusul bersama mitra sasaran PKM akan menawarkan solusi, yakni menggiatkan edukasi penghijauan menuju Desa ASRI (Aman, Sehat, Rindang, Indah) kepada masyarakat Dusun Waesuhan, Desa Wanakarta, Kecamatan Lolongguba, Kabupaten Buru. Solusi ini dianggap penting untuk meningkatkan kepedulian masyarakat terhadap lingkungan sekitar mereka. Pendekatan yang digunakan dalam kegiatan pengabdian ini adalah pendekatan PAR (Participatory Action Research), yakni berupa edukasi berbasis teori dan praktik. Hasil kegiatan menunjukkan bahwa Edukasi berbasis teori menekankan kepada dua materi inti, yaitu materi Pengelolaan Lingkungan Hidup dan materi Penghijauan. Sementara, edukasi berbasis praktik, yakni melakukan penanaman pohon sebanyak 100 bibit pohon. Hasil dari penerapan edukasi tersebut kepedulian masyarakat pada lingkungan semakin tinggi, hal tersebut ditandai dengan antusiasnya masyarakat Dusun Waesuhan mengikuti jalannya PKM ini.

Kata kunci: Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Current Ratio (CR), Cash Ratio (CHR), Total Assets Turn Over (TATO), Working Capital Turnover (WCT), Return on Assets (ROA). The purpose of this study was to determine the effect of solvency by using Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), liquidity by using Current Ratio (CR) and Cash Ratio (CHR) and activities by using Total Assets Turn Over (TATO) and Working Capital Turnover (WCT) on Profitability by using Return on Assets (ROA) on service companies in the infrastructure, utility and transportation sectors listed on the Indonesia Stock Exchange (IDX). This type of research uses quantitative descriptive method. Data collection techniques used in this study are documentation techniques. The analysis technique used is normality test, multicollinearity test, autocorrelation test, heteroscedasticity test, linearity test, multiple regression analysis, analysis of multiple correlation coefficients (R), analysis of coefficient of determination (R2), simultaneous influence test (f test) and partial influence test (t test). The result of the multiple correlation coefficient R of 0.722 means that the variables DER, DAR, CR, CHR, TATO and WCT have a strong relationship to ROA. The results of the coefficient of determination (R2) obtained the results of the six independent variables DER, DAR, CR, CHR, TATO and WCT of 0.419. This means that the influence of DER, DAR, CR, CHR, TATO and WCT is 41.9% on ROA, the remaining 58.1% is explained by other variables not included in the research variable. The result of simultaneous influence test (test f) shows that the six independent variables, namely DER, DAR, CR, CHR, TATO and WCT together have a significant influence on ROA, as evidenced by the calculated F value of 5.087 and F table of 2.43 and has a sig value of 0.001 smaller than 0.05. While the results of the partial effect test (t test) shows that the Debt to Asset Ratio (DAR) variable has a significant negative effect on the variable Return on Assets (ROA), while the Cash Ratio (CHR) and Total Assets Turn Over (TATO) variables have a positive effect significant to the variable Return on Assets (ROA). The Debt to Equity Ratio (DER), Current Ratio (CR) and Working Capital Turnover (WCT) variables do not have a significant effect on the Return on Assets (ROA) variable. PendahuluanPasar modal dipandang sebagai salah satu sarana yang efektif untuk mempercepat pembangunan suatu negara. Hal ini dimungkinkan karena pasar modal merupakan wahana yang dapat menggalang pengerahan dana jangka panjang dari masyarakat untuk disalurkan ke sektor-sektor yang produktif.Sektor Infrastruktur, Utilitas dan Transportasi sangat dibutuhkan dalam pembangunan negara. Sektor ini sangat penting, karena kondisi geografis Indonesia yang sangat membutuhkan adanya sarana transportasi dan infrastruktur yang memadai. Sektor ini diperlukan demi terpenuhnya kebutuhan dalam pelaksanaan aktivitas ekonomi, distribusi kebutuhan hidup masyarakat dan distribusi pemerataan penduduk...

Sebagai organisasi publik, kinerja di lingkungan Pemerintahan tengah menjadi perhatian sebab hal ini berkaitan dengan layanan publik.  Diantara faktor lain yang berkontribusi dalam peningkatan kinerja adalah budaya kerja dan pemberian kompensasi. Penelitian ini bertujuan melakukan analisis; 1) Pengaruh budaya kerja terhadap kinerja ASN pada Kantor  Kementerian Agama Kota Baubau; 2) Pengaruh kompensasi terhadap kinerja ASN di Kantor Kementerian Agama Kota Baubau; dan 3) Pengaruh budaya kerja dan kompensasi terhadap kinerja ASN serta Kantor Kementerian Agama Kota Baubau.  Sampel penelitian ini adalah ASN pada Kantor Kementerian Agama Kota Baubau sebanyak 100 orang.  Teknik analisis data dilakukan secara kuantitatif dengan regresi linear berganda. Skala pengukuran dengan skala likert. Hasil penelitian disimpulkan bahwa secara parsial budaya kerja dan kompensasi masing-masing memiliki pengaruh signifikan dan positif terhadap kinerja ASN pada Kantor Kementerian Agama Kota Baubau.  Secara simultan budaya kerja dan kompensasi memberikan pengaruh langsung dan positif terhadap kinerja ASN pada Kantor Kementerian Agama Kota Baubau.

As a Regional Work Unit (SKPD), the position of RFAMA is very vital in regional financial management so that leadership, discipline and work motivation are absolutely necessary in providing excellent service to interested parties. It's just that, the work achievement of the Kendari City RFAMA has not been published so far, so it is important to do this research. The purpose of this study was to analyze the partial influence of Leadership Style, Motivation and Work Discipline on work achievement and the simultaneous influence of Leadership Style, Motivation and Discipline on work achievement. The research sample of 60 people was taken by census or all employees. Data obtained through questionnaires and observations. The assessment instrument uses a Likert scale (1-5). The level of confidence used in the item validity test in this study was 95%. Data were analyzed by multiple linear regression using the statistical package for social science (SPSS) version 26.0 for Windows. The results showed that partially each of the Leadership Style, Motivation and Work Discipline variables had a positive and significant effect on work achievement. This means that the Leadership Style has been good and can be accepted by all employees so that it can improve work achievement in the scope of RFAMA in Kendari City. With high work morale and work motivation that is owned, will be able to improve work achievement in the scope of RFAMA Kendari City. These findings also indicate that high work discipline and enthusiasm for obeying the existing rules and being responsible for the assignments given will be able to improve work achievement in the scope of RFAMA in Kendari City. The next finding is that simultaneously the variables of Leadership Style, Motivation and Work Discipline together have a positive and significant effect on work achievement. This shows that a good Motivational Leadership Style and Work Discipline can improve work achievement of employees at the Kendari City RFAMA Office.

This research was conducted at the Regional Finance and Assets Agency (BKAD) of South Buton Regency. This study aims to determine and provide an overview of the Analysis of Regional Fixed Asset Management at the Regional Finance and Agency (BKAD) of South Buton Regency. This type of research is comparative, the type of data used is qualitative data with data sources, namely primary data and secondary data. Data collection methods include field research  (fieldnote research) and library research (library research). The data obtained is then analyzed using the comparative method, which is a method or procedure in the form of numbers that compares the budget data with the realization data. The results of the research and discussion show that Permendagri No. 19 of 2016 concerning Technical Guidelines for the Management of Regional Finance and Assets Agency (BKAD) of South Buton Regency.