Purpose: This community service aims to develop the salak fruit business through the entrepreneur school program by collaborating with students to increase the selling value of the salak fruit so as to reduce the poverty rate. Methodology: The implementation of this community service uses the method of providing motivation and training in developing salak fruit products in farmer groups in Wonoharjo Village, which is carried out directly and data collection through questionnaires. Results: The results of community service show that providing motivation and training for farmer groups in Wonoharjo Village, both those who already have businesses and those who are able to provide business management knowledge and develop salak fruit businesses by utilizing the potential of existing land by working with students, so that salak fruit products can be of high selling value. Conclusion: The synergy framework between salak fruit farmers and academics, consisting of people who have active salak fruit plantations in Dea Wonoharjo, is important because salak fruit farmers will be more optimal in developing their business both offline and online. The program carried out with students has a positive impact as a solution to the problems of salak fruit farmers during the pandemic. Thus, the selling value of salak can be of high selling value. In addition, it is also expected to reduce the level of poverty.

Purpose: The study is to determine the impact of debt policy on the IDX listed pharma dividend policy, liquidity impact on the IDX listed pharma dividend policy, and profitability impact on the IDX listed pharma dividend policy. The impact of debt policy, liquidity and profitability on the dividend policy of pharmaceutical companies concurrently or partially listed on the IDX. Methodology: This study uses quantitative methods and secondary data. The scope of this research relates to data on manufacturing companies listed on the Indonesia Stock Exchange in 2017 - 2020. Results: Results: The results of multiple linear regression analysis show that debt, liquidity, and profitability policies have an effect on dividend policy on the Indonesia Stock Exchange. On the other hand, some profitability has a negative effect on dividend policy. However, debt and liquidity policies have a partial positive effect on dividend policy. Limitations: Only tested 3 factor variables that affect dividen policy in a certain period. Contribution: It is hoped that this research can be useful for investors who will invest in certain pharmaceutical business sectors to be more careful in paying attention to various factors that affect stock returns.