Introduction/Main Objectives: Organizations must be responsive in an increasingly complicated and competitive business environment.  Background Problems: To stay relevant, the leader's role must be maximized in cultivating and promoting the people resources they have. This is still a problem of leadership style applied in a business organization. Novelty: The transformational leadership style is the solution to a company's uneasiness in the face of a more dynamic and disruptive business environment, particularly for SMEs that are still learning how to execute the optimum leadership style.Research Methods: A quantitative technique based on variance Structural Equation Modeling (SEM) and Partial Least Squares (PLs) was used to acquire a better understanding of the relationship between variables. An online questionnaire was used to collect responses from SMEs employees in the food and beverage sector in Karawang Regency, Indonesia.  Finding/Results: Transformational leadership has a good and significant impact on organizational commitment and work performance, according to the findings. Similarly, the commitment organizational to work performance. Organizational commitment, on the other hand, does not appear to be a significant mediating variable between transformational leadership and work performance. Conclusion: Although transformational leadership can have beneficial effects on employees like commitment and intimacy, it's important to remember that during the present Covid-19 pandemic, employees require a decent income from their work

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Abstrak Kinerja Keuangan adalah suatu Analisis yang dilakukan untuk melihat sejauh mana suatu perusahaan telah melaksanakan dengan menggunakan aturan-aturan pelaksanaan keuangan secara baik dan benar. Dalam menilai kinerja keuangan perusahaan, dapat digunakan suatu ukuran atau tolak ukur tertentu dan biasanya menggunakan rasio keuangan. Tujuan penelitian ini adalah untuk mengetahui kinerja keuangan perusahaan bidang konstruksi yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan yaitu pendekatan deskriptif kuantitatif. Jumlah populasi dalam penelitian ini berjumlah 27 perusahaan yang termasuk ke dalam perusahaan bidang konstruksi yang terdaftar di Bursa Efek Indonesia. Analisis data yang digunakan adalah Rasio Likuiditas meliputi Rasio Lancar (current ratio), Rasio Solvabilitas meliputi Debt to Equity Ratio, dan Rasio Profitabilitas meliputi Return on Invesment. Hasil penelitian ini menunjukan bahwa perusahaan yang memiliki kinerja keuangan yang terbaik berdasarkan rasio likuiditas yaitu PT. Wijaya Karya Tbk. Perusahaan yang memiliki kinerja keuangan baik berdasarkan rasio solvabilitas yaitu PT. Wijaya Karya Tbk. Dan perusahaan yang memiliki kinerja keuangan perusahaan yang baik berdasarkan rasio profitabilitas yaitu PT. Waskita Karya Tbk.   Kata Kunci : Kinerja Keuangan, Laporan Keuangan, Rasio Keuangan     Abstract Financial Performance is an analysis conducted to see the extent to which a company has implemented by using the rules of financial implementation properly and correctly. In assessing the company's financial performance, certain measures or benchmarks can be used and usually financial ratios are used. The purpose of this study was to determine the financial performance of construction companies listed on the Indonesia Stock Exchange. The method used is a quantitative descriptive approach. The total population in this study amounted to 27 companies which are included in the construction companies listed on the Indonesia Stock Exchange.  Analysis of the data used is the Liquidity Ratio includes the Current Ratio (current ratio), the Solvency Ratio includes the Debt-to-Equity Ratio, and the Profitability Ratio includes Return on Investment. The results of this study indicate that the company that has the best financial performance based on the liquidity ratio is PT. Wijaya Karya Tbk. Companies that have good financial performance based on solvency ratios are PT. Wijaya Karya Tbk. And companies that have good corporate financial performance based on profitability ratios are PT. Waskita Karya Tbk.   Keywords: Financial Performance, Financial Statements, Financial Ratios

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