ABSTRAK             Dampak UMKM di masa Pandemi Covid 19 dan Strategi Menghadapi Era New Normal sangat berpengaruh sekali terhadap keberlangsungan UMKM di Indonesia khususnya UMKM binaan Kadin Jawa Barat yang berasal dari berbagai kota, diseluruh Jawa Barat.  UMKM yang dijadikan sampel adalah sebanyak 22 mitra usaha binaan Kadin Jawa Barat yang sebagian besar atau sekitar 70 persennya wanita dan mitra lainnya laki-laki. Metode kegiatan yang digunakan pada artikel Pengabdian Kepada Masyarakat ini diharapkan dapat memberikan kemudahan kepada peserta UMKM binaan Kadin Jawa Barat. Kesimpulan menyatakan Strategi Menghadapi Era New Normal Kenali perubahan perilaku konsumen dan bertransformasi secara proaktif,perkuat strategi pemasaran digital untuk tetap terhubung dengan pelanggan Untuk menghadapi pandemi global dan situasi new normal saat ini, para pelaku bisnis harus mencari cara untuk tetap terhubung dengan para pelanggan, tetap optimis di tengah masa sulit.           Kata Kunci : Masa Pandemi Covid 19 dan Strategi Menghadapi Era New           Normal

The Covid-19 pandemic has disrupted supply chains both locally and globally, financial market volatility has faltered, there have been fluctuations in demand and has had an impact on the pharmaceutical and healthcare sectors. The increasing public awareness of the importance of maintaining health has made the products produced by the pharmaceutical and health sectors become products that are sought after by the public. The purpose of this study was to determine the financial performance of pharmaceutical and health companies before and during the COVID-19 pandemic using profitability ratios and solvency ratios. The results showed that there was no difference in financial performance using the profitability ratio approach, namely net profit margin, return on assets and return on equity. Meanwhile, by using the solvency ratio approach with debt to equity ratio and debt to asset ratio proxies, there are differences before and during the Covid-19 pandemic. The suggestion for this research is for pharmaceutical and health companies to always pay attention to their financial performance which in this study is concentrated on the solvency ratio because there are differences in performance before the pandemic and during the Covid-19 pandemic. Suggestions for other researchers are to increase the research period and add other financial ratios in order to enrich and expand the scope of research.