Finance Management COVID-19 Change management Coffee Shop Commercial Culinary Efek Ganda Hospitality Implementation Income Investasi Asing Kawasan Industri Online learning model Pandemic SME Strategy Supreme Court Tourism & Hospitality Well-Known Trademarks akuntansi akuntansi keuangan bank assets cash flow from operations covid-19 debt econometric equity interest rate liabilities pasar modal pecking order property industry return on equity; net profit margin