The Covid-19 pandemic has caused many hotels, restaurants and tourism activities to be temporarily closed. It has an impact on the financial performance towards the companies engaged in this sub-sector. The objective of this study is to analyze the impact of Covid 19 towards the financial performance of companies engaged in the sub-sector of hotel, restaurant and tourism. Financial performance is measured using several ratios, namely liquidity ratios, solvability ratios, profitability ratios and market ratio. The ype of research is descriptive quantitave. The population in this study is 35 all companies in the sub-sector of hotel, restaurant and tourism listed on the Indonesia Stock Exchange in 2019-2020 period. Samples are collected from 30 companies using purposive sampling method. Hypothesis testing is conducted using the Paired Sample t-Test. The empirical results show that, in the liquidity ratio, and market ratio there is no significant difference between the periods of before and after the first recorded Covid-19 case in Indonesia. Meanwhile, in the solvability ratio and profitability ratio, there are significant differences between the two periods.

The financing industry in Indonesia faces significant challenges due to the Covid-19 pandemic. The amount of financing channeled to the public and debtors’ ability to pay decreases. The purpose of this study is to analyze the impact of Covid-19 on the financial performance of finance companies by analyzing financial ratios, namely the Financing to Deposit Ratio (FDR), NPF (NonPerforming Financing (NPF) Return on Assets (ROA) and Return on Equity (ROE). This study applies a quantitative approach because the data collected are numbers. The data used are secondary data in the form of finance company statistics published by the Financial Services Authority (OJK), within the period of 9 months before (June 2019 - February 2020) and 9 months after (April 2020 - December 2020) the announcement of the first Covid-19 case in Indonesia on March 2nd, 2020. The test is conducted using th Paired Sample T-Test. The results of the data processing display that there are differences in the financial performance of finance companies in Indonesia before and after the Covid-19 which can be seen from the results of the Table of Paired Sample T-Test for the ratio of FDR, NPF, ROA, and ROE. Keywords : Financial performance, FDR, NPF, ROA, ROE

Teknologi yang semakin berkembang dan informasi yang menyebar cepat mempengaruhi gaya kepemimpinan sekarang ini, termasuk gaya kepempimpinan orang muda. Orang muda yang merupakan generasi penentu pola kepemimpinan ke depan perlu dibekali dengan materi diklat kepemimpinan. Sebagai salah satu upaya untuk meningkatkan jiwa kepemipinan Orang Muda Katolik (OMK) Rukun Maria Bintang Laut, Paroki Hati Kudus Yesus Ambon, maka penulis dan beberapa aktifis OMK melaksanakan sebuah program pelatihan kepemimpinan yang berjudul “Membangun Jiwa Kepemimpinan yang berintegirtas dan inovatif”. Kegiatan ini bertujuan untuk memberikan informasi dan motivasi kepada pegurus organisasi OMK tentang kepemimpinan dan organisasi agar lebih optimal memajukan organisasi, OMK dapat mengetahui gaya kepemimpinan, menciptakan visi, tujuan dan rencana strategis, memberdayakan diri dan orang lain. Pelatihan kepemimpinan ini bertujuan untuk membangun jiwa kepemimpinan yang berintegritas dan inovatif pada diri Orang Muda Katolik. Metode pelaksanaan menggunakan teknik pelatihan, diskusi dan instrumen kertas kerja. Hasil dari kegiatan pengabdian ini yaitu meningkatnya wawasan dan pengetahuan orang muda katolik tentang organisasi dan kepemimpinan dan materi yang dipelajari dapat diterapkan dalam kegiatan berogranisasi.

The aim of this study is to examine the effect of herding behavior, overconfidence, regret aversion bias on the investment decisions of PT. Phintraco Sekuritas Ambon Branch. This study used quantitative research methods. The sample used is 30 investors of PT. Phintraco Sekuritas Ambon Branch. A questionnaire with tested results was used as the data collection technique in this study. Based on the results of the study it can be concluded that 1). Herding behavior has no effect and is not significant on investors' investment decisions as shown by the results of the regression analysis indicating that tcount of herding behavior is 1,685 with a significance of 0.104 (not significant). 2). Overconfidence has an effect and is significant on investment decisions3) Regret aversion bias has no effect and is not significant on investors' investment decisions.

Pelaksanaan pengawasan atau audit sangat diperlukan untuk menjamin tata kelola koperasi yang sehat. Komite Audit harus memahami auditing dan prosedur audit agar aktivitas audit internal  dapat berjalan baik. Tujuan dari  kegiatan  ini  adalah  untuk  memberikan  bimbingan  secara  teknis kepada komite audit koperasi credit union Hati Amboin untuk  memaksimalkan fungsi  pengawasan pada kantor pelayanan,  mengetahui tugas dan tanggung jawabnya, mampu melaksanakan audit sesuai dengan norma auditing. membangun jiwa auditor yang berintegritas dan inpenden. Metode pelaksanaan  kegiatan dimulai dengan pemaparan materi dan pendampingan kepada komite audit saat pengawas melakukan audit di kantor pelayanan. Secara umum melalui bimbingan teknik ini komite audit sudah memahami proses audit, ruang lingkup audit, teknik pemeriksaan dan pelaporan audit serta komite memiliki komitmen untuk melaksanakan audit rutin setiap bulan. Dengan meningkatnya kemampuan komite audit, koperasi CU Hati Amboina dapat menghasilkan laporan audit yang dapat digunakan sebagai tolak ukur pencapaian koperasi terhadap kebijakan dan prosedur yang telah ditetapkan.