Companies that can survive are companies that need to quickly change its strategy from a business based on labor towards knowledge-based business, so that the main characteristics of the company are changed towards a science-based company. This study examines the relationship of value added capital employed, value-added human capital, structural capital value added and financial performance. The method of this research is purposive sampling with a total of 34 samples analyzed by using Eviews version 9. The result stated that value added capital employed has no effect on return on asset, value added human capital has an effect on return on asset, structural capital value added has an effect on return on asset.

ABSTRAK             Pandemi COVID-19 telah mempengaruhi tatanan hidup dan kebiasaan masyarakat di dunia pada umumnya dan di Indonesia pada khususnya. Masyarakat yang pada kesehariannya telah terbiasa untuk berinteraksi secara langsung, karena adanya COVID-19 maka masyarakat harus mulai terbiasa dengan pola hidup dengan social distancing. UMKM menjadi salah satu sektor yang terpuruk akibat pandemi Covid-19. Metode pelaksanaan adalah dengan memberikan pengajaran lewat daring yaitu menggunakan aplikasi googlemeet dan kemudian dilanjutkan dengan melakukan forum diskusi tanya jawab dengan mitra yang tergabung dalam KADIN Jawa Barat. Pada era new normal, UMKM mampu meningkatkan konsumsi nasional yang selanjutnya akan berdampak pada pertumbuhan ekonomi nasional. Strategi yang dapat di terapkan oleh UMKM dalam menghadapi kondisi new normal adalah dengan melakukan penyesuaian transaksi bisnis perusahaan yang bersifat konvensional dan memanfaatkan berbagai jejaring social sehingga akan membuat kontak fisik akan berkurang. Perusahaan juga dapat mengadopasi panduan keselamatan kerja yang tetap memberikan rasa aman dan nyaman bagi karyawan dan konsumen. Kata Kunci: Pandemi COVID-19, New normal, UMKM

Topics on business sustainability and environmentally friendly products and ways to introduce issues have become much in demand by various levels of society. This research aims to see the effect of green products in influencing sustainability business through green marketing, where green marketing acts as a moderating variable. This analysis method is multivariate data analysis model analysis, including factor analysis and Partial Least Square (PLS). The research object is 350 restaurants in Badung with the criteria of environmentally friendly restaurants. The results show that green marketing does not moderate green products towards sustainability business. The study was conducted during the recovery period of the COVID-19 pandemic, where these results represent the condition of the culinary business at restaurants in Badung, especially restaurants affected by the pandemic conditions.

During the Covid-19 pandemic, this civic duty project aims to increase community food security, particularly for the orphanage community. Given that the pandemic had been active for 2 (two) years and had an adverse effect on the local economy, this activity was conducted. The training exercise that was conducted involved training for fish growing in buckets (budikdamber). Additionally, food safety,  Due to the fact that the outcomes of budikdamber can be sold, it can also be used as an entrepreneurial teaching tool. The Insan Harapan Child Orphanage (PSAA), located in Jl. Ahmad Yani no. 37/132 Gang Slamet II, Babakan Surabaya, Kiaracondong, Bandung 40281, hosted the events. Catfish, kale seedlings, special plastic buckets for cultivation, and a few plastic cups make up the ingredients and equipment. The orphanage's residents and managers are the subject of this research method's descriptive analysis. One day of instruction is followed by a few weeks of evaluation. It is anticipated that training outcomes will be put to good use for personal consumption and have a favorable impact on the economy both during and after the pandemic. The children and teenage residents as well as the administrators of the orphanage now have information and abilities that are highly helpful. It is hoped that aquaponics farming will endure and develop in the future.