The purpose of this study is to find out the effect of liquidity, leverage, operating capacity on financial distress through profitability as intervening variable. The population of this study is manufacturing companies listed on the IDX over the sampling. Based on the technique purposive sampling, obtained sample of 123 data from 54 manufacturing companies on IDX list from 2016 until 2018. This study uses path analysis using Warp PLS 5.0 software and Sobel test to find significancy of mediating variable. The results of this study indicate that profitability and leverage have a significant effect on the financial distress of manufacturing companies. Meanwhile, liquidity, and operating capacity have no effect on the financial distress of manufacturing companies. The intervening test confirmed that profitability have partial mediation role for relationship between liquidity, leverage, operating capacity with financial distress. Furthermore, the Sobel test also confirmed that profitability can significantly mediate the effect of liquidity, leverage and operating capacity on financial distress.

Human Resources (HR) is one of the crucial factors which cannot be separated from an organization. In this era, developing HR is in VUCA World (Volatile, Uncertain, Complex, Ambiguous) is a challenge that an institution must deal with. State Civil Apparatus competency development institute, particularly in the Ministry of Home Affairs, is PPSDM in Makassar Region. The strategy for developing competency in the VUCA world era is a vital task. The method used in this research is literary study, while the research location is in PPSDM of the Ministry of Home Affairs Makassar Region. The present research result is that the correct strategy to develop state civil apparatus competency corresponding to Coronavirus Pandemic is to employ digital service (digitalization) through optimizing institutional and program activities to face the VUCA world. This method was applied to support LMS (Learning Management System) in PPSDM of the Ministry of Home Affairs Makassar Region creatively and innovatively. It is supported by a synergic inter-institutional managerial system and learning organization; subsequently, it holds on training rate indicator concept and learning concepts corresponding to the current circumstances by involving all stakeholders.

<p><em>The Covid-19 pandemic as a problem in the world today is an evaluation of the balance of the life order between humans and nature. Prevention efforts are needed in the process of human- to-human transmission, so that the spread through communities, households, the surrounding environment, and health facilities can be controlled. New habits that have not been able to change people's lifestyles to refrain from group activities or gatherings, there are still infections that spread to each other so that independent isolation is only applied at home, it is prohibited to carry out any activities outside. Socio-economic conditions and individual and natural factors provide relevance in dealing with the Covid-19 pandemic. The research method used is qualitative research by reviewing the results of research from review articles related to the research objectives, namely 2019 and 2020. The results of the study show that the conditions and socio-economic factors, both individual and natural, provide relevance to efforts to deal with the Covid-19 pandemic. Not only the government but the community, as part of an effort to maintain the health of themselves and others, there is awareness to follow the recommended rules set by the competent party to control the pandemic.</em></p><p><em> </em></p><p><strong><em>Keywords: </em></strong><em>socio-economic, crisis, global</em></p>