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Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.

The pharmaceutical sub-sector company is one of the sectors that have benefited from the Covid-19 pandemic that occurred in early 2019 until now. Due to the Covid-19 pandemic, it has an impact on public health. This article aims to provide empirical evidence related to the capital structure with the object of this research being companies in the pharmaceutical sub-sector listed on the Indonesia Stock Exchange for the period 2019-2021. The data used are quantitative data obtained from the Indonesia Stock Exchange or Indonesia Stock Exchange. The secondary data used for this research is the company's financial statements on the Indonesia Stock Exchange. A higher DER means that the company's financial performance is not good because the more it uses debt which allows it to go bankrupt if the company is unable to pay its obligations. also increase the existing assets in the company. ROA states that the greater the ROA owned by a company, the bigger the company is.

Didalam sebuah perusahaan, diperlukan sebuah laporan keuangan yang digunakan sebagai informasi mengenai posisi keuangan dan transaksi dari perusahaan selama satu periode untuk pengambilan keputusan bagi pihak internal maupun eksternal. Badan Penyelenggara Jaminan Sosial Ketenagakerjaan (BPJS Ketenagakerjaan) merupakan program publik yang memberikan perlindungan bagi tenaga kerja untuk mengatasi risiko sosial ekonomi tertentu dengan menggunakan mekanisme asuransi sosial. Penulis menganalisis kondisi keuangan BPJS Ketenagakerjaan Kantor Cabang Depok periode 2017-2019 mengenai rasio Likuiditas yang terdiri dari : Rasio Lancar, Rasio Cepat, dan Rasio Kas. Rasio Profitabilitas yang terdiri dari : Margin Laba Bersih (NPM), Rasio hasil Pengembalian atas Investasi (ROI), dan Rasio hasil Pengembalian atas Ekuitas (ROE). Rasio Solvabilitas yang terdiri dari : Rasio Utang terhadap Aset (DAR), dan Rasio Utang terhadap Ekuitas (DER). Hasil Rasio Likuiditas menunjukkan bahwa perusahaan yang dianggap likuid walaupun terjadi penurunan di tahun 2019 dan memiliki kondisi keuangan yang baik. Hasil Rasio Profitabilitas menunjukkan bahwa perusahaan cukup mampu mengelola investasi walaupun terjadi penurunan setiap periode. Hasil Rasio Solvabilitas menunjukkan bahwa perusahaan cukup mampu membayar kewajibannya dengan jaminan aset dan ekuitasnya walaupun terjadi peningkatan setiap periode.

Literacy learning has the main goal of providing opportunities or opportunities for the community to develop themselves. The purpose of this service is a form of effort to develop human resources (HR) in Wonorejo Village. The subjects of service in the field of educational literacy are the students of SDN 1 Wonokromo and the subjects of service in the field of religion are the children of the Wonorejo Hamlet TPQ. the implementation of this service, the team uses the cooperative learning method. The participants were very enthusiastic and enthusiastic in participating in every activity in this learning. They really pay close attention to every explanation given. A pleasant learning atmosphere is able to encourage participants in literacy.

Penelitian ini bertujuan mengetahui hasil analisis rasio solvabilitas menggunakan Total DAR, DER, LTDtER, TIER, dan FCC kinerja keuangan perusahaan PT. Kimia Farma Tbk periode 2018 – 2020. Jenis penelitian adalah deskriptif kuantitatif untuk mengetahui nilai variabel mandiri satu atau lebih tanpa perbandingan variabel mandiri. Penelitian menggunakan sumber data sekunder laporan keuangan PT. Kimia Farma (persero) Tbk periode 2018 – 2020. Penelitian dengan menganalisa rasio solvabilitas kemudian dideskripsikan secara kuantitatif dengan standar kriteria yang telah dipilih peneliti berdasarkan ketentuan para ahli. Sesuai dengan standar kriteria industri yang ditetapkan hasil penelitian ini menunjukkan bahwa (1) Debt To Aset Ratio (DAR) 61,8% dan Debt To Equity Ratio (DER) mengalami kenaikan liabilitas jangka pendek dan jangka panjang sehingga keduanya dalam kondisi cukup/insolvable (3) Long Term Debt To Equity Ratio (LTDtER) memperoleh hasil 56,2 kali berarti dalam kondisi cukup/insolvable (4) Time Interest Earned Ratio (TIER) diperolehan hasil perputaran 12,46 kali sehingga dalam kondisi baik.(5) Fixed Charge Coverage (FCC) diperoleh hasil 0,53 kali sehingga dalam kondisi cukup.

This study aims to determine the analysis of differences in financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX) before and during the Covid-19 pandemic as measured using ratios, solvency ratios, activity ratiod, and profitability ratios. The method used is purposive sampling where from 62 companies there are 47 companies used in the study based on certain considerations in accordance with the criteria carried out. The type data used id secondary data obtained from the Indonesia Stock Exchange in the form of Property and Real Estate annual report for the period 2019-2020. The ratios used in this study are Cash Ratio (CR), Debt to Assets Ratio (DAR), Total Assets Turn Over (TATO), dan Return On Assets (ROA). The result of this study indicate thet the Debt to Assets Ratio (DAR), Total Asset Turn Over (TATO), and Return On Assets (ROA) have significant differences. While the Cash Ratio (CR) there is no significant difference.