This study aims to analyze and compare the financial performance of BUMDes "Bina Mandiri" Jada Bahrin Village and BUMDes "Pagarawan" Pagarawan Village. The method used in this study is the quantitative method with a measuring instrument that uses ratio analysis and the CAMEL method. The rapid development of BUMDes in recent years has prompted the author to conduct research on Comparative Analysis of the Financial Performance of Village Owned Enterprises (BUMDes) "Bina Mandiri" Jada Bahrin Village and Village Owned Enterprises (BUMDes) "Pagarawan" Pagarawan Village for the 2019-2021 Period . The types and sources of data used are secondary data taken from the financial statements of BUMDes "Bina Mandiri" and BUMDes "Pagarawan" for the last 3 years (period 2019 to 2021). Data collection techniques used with documentation and literature review. Based on the results of the activity ratio research, it shows that BUMDes "Pagarawan" has better financial performance than BUMDes "Bina Mandiri", based on the profitability ratio shows that BUMDes "Bina Mandiri" has better financial performance than BUMDes "Pagarawan", while based on the analytical method CAMEL BUMDes “Bina Mandiri” has better financial performance than BUMDes “Pagarawan”. From the results of research for BUMDes "Bina Mandiri" and BUMDes "Pagarawan" in order to improve financial performance, especially in the activity ratio which is still in the bad category.  Keywords: BUMDes, Financial Ratio, Financial Performance and Analisys CAMEL.

This study aims to analyze the influence of entrepreneurial characteristics and start-up strategies in improving business performance in the Bangka Belitung Islands Province. Data collection was carried out using the survey method with in-depth interviews and questionnaires to MSMEs Entrepreneurs in Bangka Belitung Islands Province. The data analysis technique used the SEM Moderating approach with SmartPLS (Partial Least Square) software. The results indicate that entrepreneurial characteristics and the start-up strategy have a positive influence in improving MSMEs performance in Bangka Belitung Islands Province.

Tourist experiences can provide an assessment of a destination by tourists. In the context of island destinations, this study aims to explore deeper the quality of tourist experiences, price perceptions, and tourist satisfaction. The quality of the tourist experience consists of various variables, including escapist, pleasure, relaxation and involvement. A total of 157 samples were obtained through online convenience sampling method for tourists who have visited Belitung Island. Respondents are devoted to tourists who are located outside Belitung Island to avoid biased answers from local residents. Structural Equation Model (SEM) was applied in this study. The results show that only the involvement factor in the quality of tourist experience can influence price perception. Perceptions of prices can indirectly mediate the quality of tourist experiences, except for relaxation. Regardless of the fact that visitors consider the price to be outrageous (expensive or unsuitable), they will still create a positive assessment of the destination if they can involve in the decision-making process. In turn they will be satisfied with their experiences.

Pertumbuhan ekonomi adalah proses kenaikan kapasitas produksi suatu perekonomian yang diwujudkan dalam bentuk kenaikan pendapatan nasional. Salah satu fungsi produksi yang paling sering digunakan dalam memecahkan masalah dalam bidang ekonomi adalah model fungsi produksi Cobb Douglas. Fungsi produksi Cobb Douglas adalah fungsi atau persamaan yang melibatkan dua atau lebih variabel independen dan variabel dependen. Variabel independen yang dimaksud adalah input dan proses produksi (Teknologi, Investasi, dan Jumlah Tenaga Kerja), dan variabel dependen yang dimaksud adalah output dari proses produksi untuk pertumbuhan ekonomi. Penelitian ini bertujuan untuk menganalisis pengaruh daya terpasang listrik, pembentukan modal tetap bruto, dan jumlah tenaga kerja terhadap produk domestik regional bruto Provinsi Kepulauan Bangka Belitung melalui teori cobb douglas pada Tahun 2010-2019. Alat analisis yang digunakan dalam penelitian ini adalah regresi data panel. Hasil penelitian menunjukan bahwa daya terpasang listrik, dan jumlah tenaga kerja memiliki pengaruh positif tidak signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sementara itu PMTB memiiki pengaruh positif dan signifikan terhadap PDRB di Provinsi Kepulauan Bangka Belitung. Sedangkan secara simultan menunjukan bahwa daya terpasang listrik, PMTB, dan jumlah Tenaga kerja berpengaruh terhadap PDRB di Provinsi Kepulauan Bangka Belitung.

This research seeks to examine the effect of Covid-19 on hotel performance and strategic renewal of the hospitality management industry in Malaysia. 60 useable responses were successfully gathered through a questionnaire survey method distributed to managers of 77 hotels in Penang and Langkawi islands, members of the Malaysian Association of Hotels (MAH). The research findings reveal that the pandemic has significantly affected the hotel industry's performance and operations. Hotel performance was affected significantly, whereby almost 90% of the respondents experienced significant declines in room occupancy rate, pricing, and total revenue. In addition, 80% of the respondents faced a significant decrease in profit margin, leading to a significantly reduced market share. Strategic renewal initiatives focussing on maintenances practices include extensive cash collections monitoring, switching to better financing solutions, contract terms renegotiation, identifying flexible financing terms, cash management revision, and implementing prudent cost management. The research focuses explicitly on Penang and Langkawi islands, the two well-known tourist attraction islands in Malaysia. The survey method employed may have limitations in providing extensive findings as most hotel operations are significantly affected by the pandemic. Findings would contribute to determining effective renewal initiatives to enhance hotel industry performance in Malaysia.