Education is one field that needs to adapt carefully in providing the learning process in the conditions of the COVID-19 pandemic. Guidance and Counseling services are part of education which also faces challenges. The COVID-19 pandemic has created new problems for Guidance and Counseling Teachers in Bogor Regency. Therefore guidance and counseling services still need to be carried out effectively in the concept of distance learning using learning methods following the current pandemic conditions. In addition, diction in conveying information to students also needs to be a concern so that the service is felt to be effective and impacts positive and structured behavior change. Based on these needs, the community service team organizes activities to increase the insight and skills of BK teachers in online counseling services. The activity was carried out with the concept of a seminar taking into account health protocols, which was attended by 50 SMK BK teachers in Bogor Regency. The results of this activity indicate an increase in the understanding and skills of BK teachers in optimizing counseling services. BK teachers can vary the use of diction in communicating and use learning methods adapted to the class's characteristics so that learning is student-centered and more enjoyable within the framework of providing counseling services in a classical format
A company's financial performance is assessed using financial ratio analysis. PT. Aneka Tambang Tbk is a company that operates in the mining sector with a fairly wide market. The purpose of this study is to analyze the financial performance of PT. Aneka Tambang Tbk by using liquidity, profitability, solvency, and activity ratios as assessment tools. The data used in this research are the financial statements of PT. Aneka Tambang Tbk for the period 2017-2019 which were obtained from the official website of the Indonesia Stock Exchange. The analysis of ratios is conducted using the ratios of liquidity, profitability, solvency, and activity. The research results show that the financial performance of PT. Aneka Tambang Tbk in the period 2017-2019 showed an increase in the liquidity ratio, profitability, solvency, and activity. This increase shows that the company is able to manage assets well, increase operational efficiency, and have the ability to meet its financial obligations. The study found that PT. Aneka Tambang Tbk has good and healthy financial performance. The implications of these findings are that the company can continue to improve its financial performance by optimizing asset management and maintaining its financial obligations. This study can also serve as a reference for those interested in knowing the financial performance of a company in the mining sector.
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