This study aims to determine and analyze whether there are differences between financial performance before and during the COVID-19 pandemic in hotel companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The financial ratios used are liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The population in this study is an industrial service company engaged in the hospitality sector for the 2019-2020 period. Sampling was done by the purposive sampling method. So, we obtained seven companies as samples. The data analysis method used is the paired sample t-test. The study result states First, the liquidity ratio of companies engaged in the hospitality sector is significantly different. Second, the solvency ratio of companies engaged in the hospitality sector did not differ significantly. Third, the activity ratio of companies engaged in the hospitality sector did not differ significantly. Fouth, the profitability ratios of companies engaged in the hospitality sector were not significantly different. This means that there is a difference in the company's profitability ratios. However, it did not have a significant effect before and during the COVID-19. This is seen from the analysis of the solvency ratios, which show that the three ratios used have a downward trend.
Water hyacinth causes environmental problems in the Selorejo Reservoir due to its rapid growth. This activity aims to introduce fermentation-based technology to farmer groups (klomtan) in the use of water hyacinth as animal feed and compost, reduce environmental impact and increase its economic value. The methods used are (1) Organizing education and training on zero waste product technology through the manufacture of silage and bio compost for water hyacinth weeds; (2) Provide a special place for the manufacture of silage and bio compost; (3) Strengthening klomtan institutions with production and marketing management training; (4) Assist in production monitoring. This program has achieved the following targets: (1) Farmers and ranchers can adopt a zero-waste technology package to increase livestock productivity and agricultural products; (2) Increasing the awareness and ability of klomtan to utilize agricultural waste and water hyacinth weeds; (3) Institutional strengthening of the Karya Makmur and Lestari Jaya Makmur groups so that they can become examples of farming communities in their villages. The results of this activity showed an increase in the knowledge of group members by 85% of the technology offered. Continuous assistance needs to be carried out because fermentation technology is influenced by various factors so that it is not easily applied by klomtan. Eceng gondok menyebabkan masalah lingkungan di Waduk Selorejo karena pertumbuhannya yang cepat. Tujuan kegiatan ini untuk mengenalkan teknologi berbasis fermentasi kepada kelompok tani (klomtan) dalam pemanfaatan Enceng Gondok sebagai pakan ternak dan kompos, mengurangi dampak lingkungan dan meningkatkan nilai ekonominya. Metode yang digunakan adalah (1) Melakukan penyuluhan dan pelatihan teknologi zero waste product dengan memberikan pelatihan pembuatan silase dan biokompos gulma enceng gondok; (2) Menyediakan tempat khusus pembuatan silase dan biokompos; (3) Penguatan kelembagaan klomtan dengan pelatihan manajemen produksi dan pemasarannya; (4) Melakukan pendampingan monitoring produksi. Kegiatan ini telah mencapai target: (1) Petani dan peternak mampu mengadopsi paket teknologi zero waste product untuk meningkatkan produktivitas ternak dan hasil pertanian; (2) Tumbuhnya kesadaran dan kemampuan klomtan untuk memanfaatkan limbah pertanian dan gulma enceng gondok; (3) Penguatan Manajemen Kelembagaan klomtan Karya Makmur dan Lestari Jaya Makmur agar dapat menjadi contoh masyarakat tani-ternak di desanya. Hasil kegiatan ini menunjukkan peningkatan pengetahuan anggota kelompok sebesar 85% terhadap teknologi yang ditawarkan. Pendampingan secara terus-menerus perlu dilakukan karena teknologi fermentasi dipengaruhi oleh berbagai faktor sehingga tidak mudah diterapkan oleh klomtan.
As the largest Muslim country in the world, Indonesia has great potential in collecting zakat, infaq, alms, and waqf funds (ZISWAF) to alleviate poverty and social inequality. This study aims to demonstrate the financial health or performance of the zakat management organization (ZMO) by analyzing the ratio of activity, efficiency, amil, liquidity, and growth based on the provisions of the strategic study centre the national amil zakat agency (Puskasbaznas). This study uses a sample of twenty financial statements from five ZMO published from 2015-2018. This study uses an explanatory research method with a quantitative descriptive approach. The results show that the financial statements of the ZMO have implemented PSAK 45 and PSAK 109. The financial health or performance of the ZMO is categorized as quite reasonable. Then the efficiency ratio affects the financial health or performance of ZMO. In contrast, the ratio of activity, amil, liquidity, and growth do not affect the financial health or performance of ZMO. The results of this study are able to detect ZMO who do not aim to make a profit. Then it is used as a reference for ZMO in improving financial health or organizational performance.
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