The current state of the world economy is in decline, including in Indonesia due to the Covid-19 outbreak, which has affected almost all economic sectors. However, several food and beverage companies listed on the Indonesian stock exchange have remained stable, if not rising, as if they will be unaffected by the outbreak of Covid 19 the purpose of this research was to investigate the impact of business size and leverage on financial performance and firm values. From 2017 to 2020, this study used a sample of food and beverage firms listed on the Indonesia Stock Exchange (IDX). The information used was gathered from a panel of people. Path analysis is the data analysis technique that was used.Firm size has a significant effect on financial performance, leverage has a significant effect on financial performance, firm size has a significant effect on firm value, leverage has insignificant effect on firm value, financial performance has a significant effect on firm value, and financial performance can mediate firm size and leverage, according to the findings of the study.
Konsep pariwisata berbasis masyarakat atau community-based tourism (CBT)telah lama digunakan dalam pengembangan pariwisata. Konsep ini muncul sebagai bentuk pariwisata alternatif yang lebih berkelanjutan untuk mengatasi dampak negatif dari pariwisata massal (mass tourism). Penelitian ini bertujuan untuk mengetahui dampak pariwisata berbasis masyarakatterhadap tiga aspek keberlanjutan, yaitu sosial, ekonomi, dan lingkungan.Penelitian ini menggunakan pendekatan deskriptif kualitatif dimana data yang dianalisis merupakan data sekunder yang didapatkan dari beberapa literaturtentang pariwisata berbasis masyarakat. Hasil dari penelitian ini menunjukkan bahwa pariwisata berbasis masyarakat memiliki dampak yang signifikan terhadap aspek sosial, ekonomi, dan lingkungan, seperti memberikan kesejahteraan dan kepuasan bagi masyarakat, meningkatkan pemberdayaan dan partisipasi masyarakat, memberikan kepuasan kepada pengunjung, meningkatkan perekonomian, memberikan lapanganpekerjaan, menjaga kelestarian lingkungan, dan mengurangi sampah dan emisi.
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