This study aims to analyze and compare the financial condition of tourism and transportation sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Altman, Springate, Zmijewski, and Grover models. The type of research used is comparative descriptive research. This comparative study aims to compare the financial health of the tourism and aviation sectors before and during COVID-19. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Data analysis using the Z Score method Altman, Springate, Zmijewski and Grover to determine the financial condition then perform individual and comparative analysis. The results of the study stated that using the four Z-score methods Altman, Springate, Zmijewski, and Grover, the financial condition of the transportation and tourism sectors had decreased financial health since the onset of COVID-19. Where the tourism and transportation sectors before the Covid-19 outbreak were on average safe but after the Covid-19 the level of distress experienced an increase and their safe position decreased. This is because during the Covid-19 period there was a government policy to limit travel and crowds in the community. Where the government implements PSBB policies, transitional PSBB, emergency PPKM to four-level PPKM so that people do not dare to travel and this has a huge impact on the transportation and tourism sectors
Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan keterampilan penggunaan aplikasi android “akuntansi UKM” pada pengurus BUMDES di desa Buwun Sejati Narmada. Pelatihan ini dilaksanakan di BUMDES Desa Buwun Sejati Narmada, pemakaian aplikasi ini cukup menggunakan HP android. Metode yang digunakan yaitu ceramah, latihan dan diskusi. Sasaran pendampingan penggunaan aplikasi android “akuntansi UKM” ini pada pengurus BUMDES di desa Buwun Sejati Narmada. Pendampingan ini dilaksanakan selama sehari dengan seluruh karyawan Bumdes khususnya bagian keuangan Bumdes sebanyak 10 staff yang bekerja di Bumdes Buwun Sejati. Aplikasi ini sangat mudah dijalankan dan outputnya berupa laporan keuangan yang sesuai dengan standar akuntansi terutama standar akuntansi untuk EMKM. Aplikasi Akuntansi UKM dapat dijalankan oleh siapa saja dengan hanya membutuhkan sedikit saja pengetahuan tentang akuntansi. Karena waktu terbatas ada beberapa staff BUMDES yang belum terlalu paham untuk penggunaan aplikasi ini. Oleh karena itu Kami Tim pengabdian membuatkan modul cara-cara penggunaan aplikasi akuntansi UKM ini dari awal sampai menghasilkan laporan keuangan. Dan Tim pengabdian bisa melakukan pendampingan secara berkelanjutan dengan mencantumkan contac person tim pengabdian.
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