Purpose: The COVID-19 epidemic has had a devastating impact on the international economy, particularly in Indonesia. The hospitality, dining, and tourism sectors are some of those most impacted by the COVID-19 pandemic. The impact of profitability, leverage, capital structure, and dividend policy as moderating variables on firm value is investigated in this study for companies in the hotel, restaurant, and tourism sub-sector listed on the Indonesian stock exchange between 2016 and 2021. Method: With data from the Indonesian stock exchange from 2016 to 2021, comparative descriptive approaches and quantitative methodologies were employed in this study. Purposive sampling was used to sample, and it revealed 15 businesses that fit the bill. Results: The findings in 15 companies show that profitability has no effect on firm value, with a significance value of 0,584; leverage has no effect on firm value, with a significance value of 0,896; capital structure has no effect on firm value, with a significance value of 0,122; dividend policy is able to moderate profitability on firm value, with a significance value of 0,025; dividend policy is unable to moderate the effect of leverage; and capital structure has no effect on firm value. Limitations: This study only uses the variables of profitability, leverage, capital structure, dividend policy to explain the variable value of the company, with a sample of companies in the hotel, restaurant and tourism sub-sector listed on the Indonesian stock exchange during 2016-2021. Contribution: The results of this study will likely be applied in investment decision-making. Businesses with concerns about profitability, debt, and capital structure can also utilize this research's findings as knowledge so they can act right away to keep their operations going in the future. Keywords: 1. Profitability 2. Leverage 3. Capital Structure 4. Firm Value 5. Covid-19 6. Pandemic 7. Sub-Sector Hotel 8. Restaurant and Tourism

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05.

Purpose: This activity aimed to increase the knowledge and skills of participants in improving the quality of salak seed powder drink products and increasing their marketing. This training is aimed at villagers who drive the salak seed powder business, namely the Dusun 5 Women Farmers Group (KWT), Sungai Langka Village, Gedong Tataan District, Pesawaran Regency, Lampung. Method: The service methods were carried out through surveys, training and mentoring and evaluation. Results: To increase its marketing, FEB Unila's staff have created more attractive product labels that attract more products to sell; besides, they also buy better sealer machines to improve the quality of product packaging. Conclusion: Product quality, production and sales and marketing of salak seed powder must be improved as a solution to the problem so that the villagers' economy will improve.

Purpose: The purpose of this study is to examine whether the variables of social performance and corporate financial performance affect each other. Methodology: The research has used quantitative methods, namely, regression testing, in the form of descriptive statistics and multiple regression analysis. The data obtained in this research are analyzed by using the Statistical Product and Service Solutions (SPSS) program, version 22. In order to answer the study objectives, the researcher analyzes the mining companies listed on the Indonesian Stock Exchange (IDX). Results: The results of this study indicate that social performance has a significant positive effect on corporate financial performance; this is as per good management theory. Furthermore, it was found that financial performance has a significant positive effect on corporate social performance; this is as per slack resources theory. Implication: This study implies that social performance can help firms to improve social performance. Hence, a firm should consider depositing its profitability to increase social performance that may lead to the improvement of firm performance.