This study aims to find out how significant the difference caused by the covid-19 pandemic is on the Profitability (ROA,ROE,NPM) of the Kompas 100 company.In this research, using descriptive comparative with quantitative approach and using secondary data. The population includes companies listed on the Kompas 100 index on the Indonesia Stock Exchange, then selected using purposive sampling technique, obtained a total of 46 companies that meet the criteria. The profitability uses (ROA, ROE, NPM). Then the ratio was tested differently using the Wilcoxon sign rank test with the help of SPSS 22.The results showed that there was a significant difference in profitability ratios which included ROA, ROE and NPM at the Kompas 100 company between the period before and during the covid-19 pandemic. Keywords: Profitability, ROA, ROE , NPM

This research deals with financial management and promotion strategies in UMKM. Here the researchers chose the “Peci Batik Jogokariyan” UMKM. The purpose of this research is to find out how the management is carried out by the UMKM “Peci Batik Jogokariyan” and how the promotion strategies are carried out. Good UMKM is UMKM that carry out good and correct financial management and UMKM that have efficient promotional strategies. Financial management and promotional strategies are essential for increasing UMKM sales and the future development of UMKM. However, some UMKM has not carried out good and correct financial management and there are still many UMKM that do not have an efficient promotion strategy so that it becomes an obstacle for the development of these UMKM. However, in this study, the researchers obtained the results of the interview that UMKM “Peci Batik Jogokariyan” already has good and correct financial reports and has carried out an efficient promotion strategy so that they can continue to develop for UMKM. The data technique uses documentation, interviews, and observations and this type of research is descriptive exploratory. Penelitian ini berkaitan dengan pengelolaan keuangan dan strategi promosi dalam UMKM. Di sini peneliti memilih UMKM “Peci Batik Jogokariyan”. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan yang dilakukan oleh UMKM “Peci Batik Jogokariyan” dan bagaimana strategi promosi yang dilakukan. UMKM yang baik adalah UMKM yang melakukan pengelolaan keuangan yang baik dan benar serta UMKM yang memiliki strategi promosi yang efisien. Pengelolaan keuangan dan strategi promosi merupakan hal yang penting bagi peningkatan penjualan UMKM serta perkembangan UMKM kedepannya. Namun beberapa UMKM belum melakukan pengelolaan keuangan yang baik dan benar serta masih banyak UMKM yang belum memiliki strategi promosi yang efisien sehingga itu menjadi kendala bagi perkembangan UMKM tersebut. Namun dalam penelitian ini, peneliti mendapatkan hasil wawancara bahwa UMKM Peci Batik Jogokariyan telah memiliki laporan keuangan yang baik dan benar serta telah melakukan strategi promosi yang efisien sehingga bisa terus melakukan perkembangan bagi UMKM. Teknik pengumpulan data dalam penelitian ini dengan dokumentasi, wawancara, dan observasi jenis penelitian ini eksploratif deskriptif.