This study aims to examine the effect of profitability, capital structure and quality of financial reports on firm value. The research approach used in this research is a quantitative approach. The population in this study were all plantation sector companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was Pupossive Sampling. This study used panel data regression analysis tools then continued to test the hypothesis with the help of Eviews 9.0 software. The results of this study show that profitability has no effect on firm value with a probability value of 0.3076> 0.05. Capital structure has no effect on firm value with a probability value of 0.1300> 0.05. The quality of financial statements has a significant effect on firm value with a probability value of 0.0144 <0.05. Then next. Simultaneously, profitability, capital structure and financial report quality have a significant influence on firm value, which can be shown by the Prob (F-Statistic) value of 0.021854 <0.05.

The spread of COVID-19 is rampant. Every individual is at risk of being infected and transmitted. Hygiene Behavior and Healthy Lifestyle are recommended to prevent COVID-19 infection. This study aims to describe hygiene behavior and a healthy lifestyle (washing hands, physical activity, consumption of fruits and vegetables, wearing mask, social distance) during the COVID-19 pandemic. This research is a literature review research. The subjects of this study were people aged over 16 years. The method used is to search for articles ranging from 2019-2021, through a database in the form of PubMed using the keywords "Health behavior" AND "Coronavirus Disease 2019" AND "public" and Google Scholar using the keywords "Clean and Healthy Living Behavior in the Community during the Covid pandemic. -19” then assessed using a hawker. Five articles were indentified. The findings highlight the hand washing behaviour during the Covid-19 pandemic: 5,329 (82.5%) always hand wash with soap and water, 38 (35.3%) often apply six steps wash their hands, 59 (83.1%) always hand wash with soap and water after leaving the house, 54 (76.1%) always hand wash with soap and water before eating, 35 (49.3%) always hand wash with soap and water after holding money, and 142 (39.6%) wash their hands before touching food. The physical activity during the COVID-19 pandemic: 41 (38%) rarely, 199 (55.1%) 150 minutes/week, and 3,960 (73.8%) less than three times in a week. Fruits & vegetables consumption during the COVID-19 pandmic: 3,309 (49.7%) sometimes, 96 (50.26%) sometimes, and 289 (80.0%) consume fruits & vegetables. The use of masks during the COVID-19 pandemic: 102 (57%) always, and 188 (98.4%) using masks . Meanwhile, social distancing during the COVID-19 pandemic is 37 (8.6%) never, 6 (1.3%) sometimes, 34 (8.0%) and always 355 (82.1%). People have hygiene behavior and a healthy lifestyle to minimize the transmission of COVID-19.Keywords :COVID-19, Community, PHBS. AbstrakPenyebaranCovid-19semakin tidak terkendali, setiap individu resiko tertular dan menularkan. Perilaku Hidup Bersih dan Sehat (PHBS) di anjurkan pemerintah sebagai pencegahan Covid-19. Penelitian ini bertujuan untuk mengetahui gambaran PHBS (Cuci tangan, aktivitas fisik, konsumsi buah dan sayur, memakai masker, menjaga jarak)masyarakat di masa pandemi Covid-19. Penelitian ini merupakan pennelitian literature review. Subjek penelitian ini masyarakat yang berumur diatas 16 tahun. Metode yang digunakan yaitu mencari artikel rentang tahun 2019-2021, melalui database berupa PubMed menggunakan kata kunci “Health behavior” AND “Coronavirus Disease 2019” AND “public” dan Google Scholar menggunakan kata kunci “Perilaku Hidup Bersih dan Sehat Masyarakat di masa pandemi Covid-19” lalu di nilai menggunakan hawker. Hasil penelitian literature review dari 5 artikel menunjukkan bahwa cuci tangan masyarakat di masa pandemi Covid-19 : 5.329 (82,5%) selalu CTPS, 38 (35,3%) sering cuci tangan 6 langkah, 59 (83,1%) selalu CTPS setelah keluar rumah, 54 (76,1%) selalu CTPS sebelum makan, 35 (49,3%) selalu CTPS setelah memegang uang, dan 142 (39,6%) cuci tangan sebelum menyentuh makanan.Aktivitas fisik masyarakat di masa pandemi Covid-19 : 41 (38%) jarang, 199 (55,1%) 150menit/minggu, dan 3.960 (73,8%) <3X seminggu.Konsumsi buah & sayur masyarakat di masa pandemi Covid-19 :3.309 (49,7%) kadang-kadang, 96 (50,26%) kadang-kadang, dan 289 (80,0%) mengkonsumsi buah & sayur. Penggunaan masker masyarakat di masa pandemi Covid-19 : 102 (57%) selalu, dan 188 (98,4%) menggunakan masker. Sedangkan jaga jarak masyarakat di masa pandemi Covid-19 yaitu 37 (8,6%) tidak pernah, 6 (1,3%) kadang-kadang, 34 (8,0%) dan selalu 355 (82,1%). PHBS sudah dilakukan masyarakat untuk meminimalisir penularan Covid-19.Kata Kunci :Covid-19, Masyarakat, PHBS.

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Sharia People's Financing Bank (BPRS) Pangkalpinang Branch as a bank synonymous with financing products with the aim of improving the welfare of the people. BPRS employees are required to have competence and professional performance in order to be able to compete with other banks in increasing customer satisfaction. The purpose of this study was to analyze the influence of competence and employee performance on customer satisfaction financing at the Sharia Rural Bank (BPRS) Pangkalpinang Branch. The type of this research is descriptive-quantitative. Furthermore, the sampling technique of this study used random sampling techniques with a total sample of 95 respondents. The data analysis techniques used were instrument test, classical assumption test, multiple linear regression test, and hypothesis testing. This study uses SPSS Version 22.0 software.The results of this study indicate that: (1) the variable competence and employee performance with the coefficient of determination has a contribution effect on the satisfaction of financing customers at BPRS Pangkalpinang Branch by 39.9%. While the remaining 60.1% is influenced by other variables which are not researched. (2) The competency and employee performance variables simultaneously influence the satisfaction of financing customers at BPRS Pangkalpinang Branch. It can be seen from Fcount 32.168> F table 3.10 with a significance level of 0.000 <0.05. (3) The competency and employee performance variables have a partial effect on financing customer satisfaction at BPRS Pangkalpinang Branch. It can be seen from the tcount value of 2.535 and 4.873> t table 1.66159, respectively, with a significance level of 0.013 and 0.000> 0.05, respectively.

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