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This study aims to determine and analyze differences in financial performance and stock prices before and after Covid-19 incigarette companies. Financial performance in this study is measured using three ratios namely Return on Asset (ROA), OperatingProfit Margin (OPM) and Net Profit Margin (NPM). The data used in this study is secondary data from the type of financialstatements of Cigarette Companies from the Indonesia Stock Exchange (IDX) website and the official website of cigarettecompanies, and the sampling method used is sampling census because the samples used in this study are the financial statements ofthe entire population of Cigarette Companies registered with the IDX in the third quarter of 2019 to the fourth quarter of 2020. Theanalysis method in this study is the wilcoxon test using SPSS 26. Based on the results of research obtained show Return on Assets(ROA), Operating Profit Margin (OPM) and stock price showed no significant differences before and after Covid-19. Net ProfitMargin (NPM) shows significant differences before and after Covid-19. To find out and analyze the state of cigarette companies inthe Covid-19 pandemic and also as a consideration for investors and business people in policy making

<p>Southeast Asian peatlands, one-third of global tropical peatlands, have sequestered and preserved gigatons of carbon in the past thousands of year. Rainfall fluctuation on yearly and even hourly timescales plays an important role that defines peat carbon accumulation or loss from tropical peatlands. Notably, research related to the ecosystem-scale carbon exchange, including methane (CH<sub>4</sub>), over tropical peatland ecosystems remains limited. Given their significant carbon stocks, the fate of natural tropical peatlands under current and future climate is unknown.</p><p>We performed a study in Kampar Peninsula, a coastal tropical peatland of around 700,000 ha, in Sumatra, Indonesia. This ombrotrophic (acidic and nutrient-poor) peatland largely formed within the past 8000 years. The peninsula is characterized by a large, relatively intact central forest area surrounded by a mosaic of smallholder agricultural land, and industrial fiber wood plantation, smaller secondary forest areas, and undeveloped open and degraded land. We measured the net ecosystem CO<sub>2</sub> and CH<sub>4</sub> exchanges between natural peatland and the atmosphere using the eddy covariance technique over two years (June 2017-May 2019). In addition, peat subsidence rates were measured using polyvinyl chloride poles at every 1 km along 35 km long transect across the natural forest in the peninsula. In the natural forest, groundwater level shows periodic sharp rises and steady decreases corresponding to rain events. The groundwater level can rise up to 20 cm above the peat surface in the wet season, and then in the late dry season can reach -70 cm.</p><p>Our measurements indicate that the natural tropical peatland functioned as a significant source of CO<sub>2</sub> (410±60 g CO<sub>2</sub>-C m<sup>-2</sup> year<sup>-1</sup>) and CH<sub>4</sub> (6.8±0.7 g CH<sub>4</sub>-C m<sup>-2 </sup>year<sup>-1</sup>) to the atmosphere. If we follow IPCC global warming potential (GWP) accounting methodology and apply a 100-year GWP of 34 for CH<sub>4</sub>, this implies that CH<sub>4</sub> emissions contributed ~35% of the 100-year net warming impact. Carbon emissions (due to oxidation of peat, litterfall and coarse wood debris) contributed ~30-35% of the observed subsidence rates. The CO<sub>2</sub> exchanges increased linearly as groundwater level declined. Lower groundwater level enhances peat aeration and potentially increases oxidative peat decomposition, which results in higher CO<sub>2</sub> emissions. The CH<sub>4</sub> exchanges decreased exponentially as groundwater level declined.</p><p>The results indicate that tropical peatland ecosystems are no longer a carbon sink under the current climate. Our results, which are among the first eddy covariance exchange data reported for any tropical peatland, should help to reduce the uncertainty in the estimation of CO<sub>2</sub> and CH<sub>4</sub> emissions from a globally important ecosystem and improve our understanding of the role of natural tropical peatlands under current and future climate.</p>

<p><em>This study aims to determine the effect of satisfaction, work motivation, and discipline on employee performance, both partially and simultaneously.The method used in this research is descriptive analysis with a quantitative approach. The total population in this study were 73 populations and the sampling technique used was saturated sampling technique. Data collection techniques in this study were through the distribution of questionnaires and library data. The data analysis model used in this study includes: normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The hypothesis test used in this study includes: multiple linear regression analysis, correlation coefficient, simultaneous correlation, coefficient of determination, t test and f test.Based on the results of the linear regression test with satisfaction with employee performance, a value of 0.559 is obtained, work motivation on employee performance is obtained a value of 0.540 and the discipline variable on employee performance is obtained a value of 0.163. Based on the results of the correlation coefficient test, the value of satisfaction with employee performance is 0.556, the value of work motivation on employee performance is 0.505 and discipline to employee performance is 0.100. Based on the Hajj, the coefficient of determination obtained the Adjusted R Square value of 0.327. Based on the results of the t test that has been carried out, the satisfaction variable has a positive and significant effect on employee performance. The work motivation variable has a positive and significant effect on employee performance and the discipline variable has no positive and insignificant effect on employee performance. In this study, the significant level was taken = 5% or = 0.05, there was an Fcount value of 12.676 and a Ftable value of 2.74. These results show the value of Fcount (12.676) &gt; Ftable (2.74) with a significance value of 0.000 &lt;0.05. This means that together Satisfaction, Work Motivation, and Discipline have a positive and significant effect on employee performance.</em><em> </em><em>Based on data analysis, it can be concluded that partial satisfaction has a positive and significant effect on employee performance. Work motivation has a positive and significant effect on employee performance. While Discipline has no positive and insignificant effect on employee performance. And simultaneously (together) Satisfaction, Work Motivation and Discipline have a positive and significant effect on employee performance.</em></p>

&lt;p&gt;The importance of the land sector in addressing the climate and nature crises has gained worldwide attention. Nature-based solutions were a key topic at the recent United Nations Conference of the Parties (COP26) in Glasgow to limit global warming to well below 2 degrees. The conservation, restoration, and improved management of peatlands play a significant role in Indonesia's nature-based solutions.&lt;/p&gt;&lt;p&gt;The eddy covariance measurements of net ecosystem carbon dioxide and methane exchanges from a coastal peatland in Sumatra, Indonesia indicate that the GHG balance increased from 20.0 &amp;#177; 4.5 tCO&lt;sub&gt;2&lt;/sub&gt;e ha&lt;sup&gt;&amp;#8722;1&lt;/sup&gt; yr&lt;sup&gt;&amp;#8722;1&lt;/sup&gt; at the intact site (undrained and undisturbed forest cover) to 43.8 &amp;#177; 1.5 tCO&lt;sub&gt;2&lt;/sub&gt;e ha&lt;sup&gt;&amp;#8722;1&lt;/sup&gt; yr&lt;sup&gt;&amp;#8722;1&lt;/sup&gt; at the degraded site (drained with canal system and selectively logged). The significant carbon dioxide emissions from the intact site, during an extreme drought caused by a positive Indian Ocean Dipole phase combined with El Ni&amp;#241;o event, highlight the potential importance of climate regime in determining the GHG budget of tropical peatlands.&lt;/p&gt;&lt;p&gt;Although the measurements indicate that both intact and degraded peatlands in this study are warming the atmosphere, it remains clear that protection of the remaining intact tropical peatlands offers a viable way to avoid substantial GHG emissions from this globally important ecosystem, which for our study in Sumatra was 24 &amp;#177; 5 tCO&lt;sub&gt;2&lt;/sub&gt;e ha&lt;sup&gt;&amp;#8722;1&lt;/sup&gt; yr&lt;sup&gt;&amp;#8722;1&lt;/sup&gt;. These results highlight that protecting all remaining intact peat swamp forests in Indonesia (6.2 Mha) from degradation will avoid GHG emissions of around 0.15 GtCO&lt;sub&gt;2&lt;/sub&gt;e yr&lt;sup&gt;-1&lt;/sup&gt;, this equates to ~10% of Indonesia&amp;#8217;s GHG emissions in 2016.&lt;/p&gt;&lt;p&gt;Additionally, tropical peatland conservation contributes directly to the UN Sustainable Development Goals by fostering unique biodiversity and ecosystem services.&lt;/p&gt;

&lt;p&gt;Tropical peatlands are a complex ecosystem with poorly understood biogeochemical regimes. An immense peat carbon stock and waterlogged-anaerobic conditions may possibly favor methane formation in this ecosystem. Methane is released to the atmosphere either from soil/water surface or through vegetation (both herbaceous plant and tree). Using the conventional flux chamber method, assessing spatiotemporal variability and vegetation-mediated methane emissions remains a practical challenge for scientists. Consequently, research related to ecosystem-scale methane exchange remains limited. Yet, published data display a large range of methane emission estimates and, hence, highlight a knowledge gap in our science on tropical peatland methane cycling.&lt;/p&gt;&lt;p&gt;In this context, we set out to measure the net ecosystem methane exchange (NEE-CH&lt;sub&gt;4&lt;/sub&gt;) from an unmanaged degraded peatland in the east coast of Sumatra, Indonesia. The measurements were conducted using the eddy covariance system, composed of a 3D sonic anemometer coupled with a LI-7700 open-path methane analyzer, above the vegetation canopy at 41 m tall tower for over 4 years period (October 2016-September 2020). Therefore, the measurements incorporated all existing methane sources and sinks within the flux footprint, i.e. soil surface, trunk of living tree, vascular plant, and water surface.&lt;/p&gt;&lt;p&gt;Our measurements indicate that unmanaged degraded tropical peatland emitted 54&amp;#177;12 kg CH&lt;sub&gt;4&lt;/sub&gt; ha&lt;sup&gt;-1&lt;/sup&gt; year&lt;sup&gt;-1&lt;/sup&gt; to the atmosphere. The magnitude of daytime NEE-CH&lt;sub&gt;4&lt;/sub&gt; were up to six times larger than those during the nighttime. This cautions that sampling bias (e.g. only daytime measurements) can overestimate the daily NEE-CH&lt;sub&gt;4&lt;/sub&gt;. The diurnal variation in NEE-CH&lt;sub&gt;4&lt;/sub&gt; was correlated with associated changes in the canopy conductance to water vapor. Therefore, it was attributed to the vegetative transport of dissolved methane via transpiration. There was no clear relationship between NEE-CH&lt;sub&gt;4&lt;/sub&gt; and soil temperature, while it decreased exponentially with declining groundwater level. Low groundwater level enhances methane oxidation in the upper oxic peat layer. Further, low groundwater level might relocate methane production below the root zone, resulting in insufficient methane in the root zone to be taken and transported to the atmosphere.&lt;/p&gt;&lt;p&gt;Our results, which are among the first eddy covariance exchange data reported for any tropical peatland, should help to reduce uncertainty in the estimation of methane emissions from a globally important ecosystem, and to better understand how land-use changes affect methane emissions.&lt;/p&gt;