The purpose of this study was to analyze and compare the financial condition of hospital and pharmaceutical sector companies listed on the Indonesia Stock Exchange before and during COVID-19 using the Springate and Zmijewski models. This study uses agency theory and signaling theory where complete, relevant, accurate and timely information is needed by investors in the capital market as an analytical tool for making investment decisions. The type of research used is comparative descriptive research. This comparative study aims to compare the financial performance of the hospital and pharmaceutical sectors before and during COVID-19. The sampling method in this research is purposive sampling method with the number of observers 21 companies. The source of data in this study was obtained from the IDX website, namely http://www.idx.co.id. Analysis of the data using the Springate and Zmijewski method to determine the financial condition then perform individual and comparative analysis. According to the Springate model, pharmaceutical companies and hospitals prior to the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 7 (seven) companies that experienced unhealthy financial performance. While the Zmijewski model of pharmaceutical companies and hospitals before the Covid-19 outbreak, all of the companies studied had healthy financial performance. However, during the civid period there were 2 (two) companies that experienced unheharmaceuticalalthy financial performance. Both models have the same rating on 1 company during the covid 19 period.
This service aims to assist employees in calculating and reporting Income Tax (PPh) 21 on salaries and other receipts received by employees. The calculation of the amount of taxes uses excel while reporting uses the e-filling facility provided by the Director General of Taxes. The service method consists of 1) Lecture method, through this method participants are given knowledge and understanding through presentations by presenters and motivation to have the willingness to apply the application. This method is carried out for 1/2 hour, 2) The tutorial method Participants are given a guide on the steps for calculating PPh 21. This method is carried out for 1/2 hour., 3) A practice session, Participants practice the steps they have learned This method is carried out during 1 hour, 4) Discussion method Participants are given the opportunity to discuss the problems they face related to difficulties in calculation and reporting. This method is carried out for 1 hour. After the training, employees have been able to calculate PPh 21 and report via e-filling. The training challenge is that it is still necessary to improve the operation of excel applications and intermediate and advanced level formulas, while reporting requires repeated and continuous training.
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