Character education through sport is becoming increasingly important in the face of dynamic socio-cultural change. The sociology of sport offers an approach to understanding sport as a social phenomenon that has a broad impact on youth character building. This research uses a descriptive qualitative method to explore the role of sport in youth character building through a sociology of sport approach. The results showed that sport can be a medium for socialization, value internalization, and identity formation. Participation in sports activities can form a physically healthy, mentally strong, and morally sound young generation. However, sports can also be a space for reproduction of negative values if not balanced with constructive social values. Therefore, the sociology of sport approach can offer strategic solutions in designing sports programs that not only pursue achievements, but also form Indonesian people with character. This research is expected to contribute to the development of character education through sports and increase awareness of the importance of the sociology of sport in shaping young people with character and integrity.

<p><em>The purpose of the study was to find out how the financial performance of PT. Garuda Indonesia Tbk. using the liquidity ratio, and solvency ratio.   This study uses data in the form of the annual financial statements of PT Garuda Indonesia Tbk starting from 2016 to 2020. As a state-owned company that continues to receive funding from the government, PT. Garuda Indonesia Tbk. to experience an increase in debt from year to year to experience default or difficulty in paying the company's obligations.   The method used in this research is descriptive statistical analysis method. Data analysis shows the level of liquidity of PT. Garuda Indonesia Tbk. unhealthy because they are considered less able to fulfill their obligations. The results of the solvency ratio analysis show that the amount of debt is increasing every year and the company has accumulated losses that exceed the amount of its equity to the total debt. Currently its liabilities exceed its current assets by USD 3.8 billion and experience negative equity of USD 1.9 billion. The Managerial implementation for PT. Garuda Indonesia Tbk. GIA must adapt to technological developments and manage management by carrying out various transformation processes. it is a need for a forensic audit of possible mismanagement. Management must carry out efficiency, debt restructuring, and ask for an injection of funds from the government.</em></p><p>Tujuan penelitian adalah untuk mengetahui bagaimana kinerja keuangan di PT. Garuda Indonesia Tbk. yang diukur dengan menggunakan rasio likuiditas dan rasio solvabilitas dari tahun 2016-2020. Sebagai perusahaan BUMN yang terus mendapat <em>supply</em> dana dari pemerintah, PT. Garuda Indonesia Tbk. terus mengalami peningkatan utang dari tahun ke tahun hingga mengalami <em>default</em> atau kesulitan dalam membayar kewajiban-kewajiban perusahaan. Penelitian ini menggunakan data berupa laporan keuangan tahunan PT Garuda Indonesia Tbk yang dimulai pada tahun 2016 hingga 2020. Metode yang digunakan dalam penelitian ini adalah metode analisisistatistik deskriptif. Analisis data menunjukan tingkatilikuiditas PT. Garuda Indonesia Tbk. tidak sehat karena dinilai kurang mampu dalam memenuhi kewajibannya. Hasil analisis rasio solvabilitas menunjukan jumlah utang yang meningkat setiap tahunnya dan perusahaan mengalami akumulasi kerugian yang melebihi jumlah ekuitasnya terhadap total utang. Saat ini kewajibannya melebihi aset lancarnya sebesar USD 3,8 miliar dan mengalami ekuitas negatif sebesar USD 1,9 miliar. Implementasi manajerial bagi PT. Garuda Indonesia Tbk. harus mampu beradaptasi pada perkembangan teknologi dan mampu mengelola manajemen dengan melakukan berbagai proses transformasi. Perlu adanya audit forensik atas kemungkinan salah pengelolaan. Pengelola harus melakukan efisiensi, restrukturisasi utang, dan meminta suntikan dana dari pemerintah.</p>