This research investigates the key factors influencing companies registered on the Indonesia Stock Exchange (IDX) that is experiencing financial distress between the years 2021 to 2023. In this study, 353 data points were selected from the target population using purposive sampling. Three key financial ratios were utilized as indicators of financial distress: Profitability can be measured by Return on Assets (ROA), while the Current Ratio (CR) is used to measure liquidity. Meanwhile, The Logarithm of Natural to Total Assets (LnTA) is a metric for evaluating a company’s size.  Multiple regression analysis is performed utilizing SmartPLS 4.0 software to analyze the connection between these factors and the probability of experiencing financial distress. The findings indicate a significant negative association between liquidity (CR) and company size (LnTA) with financial distress. In contrast, profitability (ROA) demonstrates an insignificant negative correlation with financial distress. This study contributes to the literature by providing a comprehensive analysis of the factors influencing financial distress in Indonesia consumer cyclical companies employs signaling theory to interpret the relationships discovered.

Adherence of HIV/AIDS patients in ARV therapy is an important factor in the success of HIV/AIDS treatment because continuous ARVs can suppress the development of the virus, reduce viral resistance, improve the HIV/AIDS patient's quality of life, and improve their health in general. This study aimed to review the literature that has researched factors related to the non-adherence of HIV/AIDS patients in taking ARV therapy. The research conducted an empirical analysis related to the aspects of adherence of HIV/AIDS patients to antiretroviral therapy (ART).  A total of 71 kinds of literature discusses the adherence of patients with HIV/AIDS to treatment with ARVs. Literature was obtained based on searches on the Scopus website for the year 2019-2023. The literature is dominant in 2019 and has decreased over time. The publication is predominantly in Q1-indexed journals, with the first author coming from the USA. General factors that become ART adherence based on the literature include finance, mental health, alcohol consumption, drug abuse, belief, self-efficacy, knowledge, homeless, support, and tobacco/smoking. The most commonly encountered factors are support and mental health. The further suggestions for medical personnel or patients with HIV/AIDS and their families to be more synergistic in carrying out medical therapy.

In the midst of the digital era filled with various information, the ability to sort and understand accurate information is very necessary so that students can better understand Islamic teachings. The service of Islamic Religious Education (PAI) learning assistance by improving students' critical thinking skills aims to explore effective learning methods in PAI subjects in order to improve the critical thinking skills of grade XI students at SMK Hayatul Islam. This study applies the assistance method, which includes the stages of observation and coordination, implementation, and evaluation and reflection. Based on the results of the service, it shows that the use of discussion-based methods, problem solving, and analysis of religious texts helps hone students' critical thinking skills. They become more active in conveying ideas and are able to connect religious concepts with everyday life. However, there are several obstacles found, such as students' difficulty in constructing logical arguments and time constraints in the learning process. Therefore, more intensive assistance from teachers and the application of more varied methods are needed so that PAI learning is more effective in developing students' critical thinking patterns.

Low voter participation in rural areas is often a problem in elections. Effective socialization is considered as one way to increase voter awareness and participation. This study aims to analyze the effectiveness of election socialization conducted by the Kuningan Regency Communication and Information Office in increasing voter participation in rural areas. This study uses a qualitative approach with data collection techniques through interviews and observations. The research participants consisted of villagers, election officers, and related parties involved in the socialization. The results showed that the socialization of elections conducted by the Kuningan Regency Communication and Information Office was effective in increasing public awareness and knowledge about elections. This has an impact on increasing voter participation in rural areas. However, there are challenges in reaching certain groups of people, especially those who live in remote areas and have limited access to information. While socialization has been successful in increasing participation, there is still a need for a more inclusive and adaptive approach to local conditions. This research recommends utilizing social media and other interactive methods, such as hands-on training or the use of technology, to more effectively reach hard-to-reach groups.

Ponorogo is one of the areas where the majority of people like to consume tempe. Tempe is a local product dish that is favorite of the Ponorogo People. The village of Bangunrejo is one of the villages where many of its residents produce tempe, one of which is Mr. Aji's “Tempe Balap”. Tempe balap still maintains the quality of tempe with a leaf wrapping system, but thus the branding of Tempe Balap is not known by many people. The mentoring program carried out by the service team is aimed at helping the people of Bangunrejo Village in improving MSMEs and improving the quality of sales and competitiveness of the community. The method used is Environmental Scanning (ES) with a Thematic approach. The existence of ES as a management strategy so that it can optimize the potential possessed by partners. The intended partners in this program are Tempe MSMEs in Bangunrejo Village. The results of the mentoring carried out during this program show that the potential possessed by Tempe Balap can be optimized by introducing products massively to the public through the existing product growth up branding so that it has an impact on increasing purchases after the presence of branding labels in tempeh packaging. From this stage of service, strategic factors can emerge to develop the potential of local tempe products, as well as the results of monitoring and evaluation are able to bring out a significant development impact of the profits obtained by Tempe Balap MSMEs.

This study aims to analyze language errors found in public media such as banners, posters, and billboards in Medan City. The errors analyzed include morphological, phonological, syntactic, lexical, and spelling mistakes that do not align with the Indonesian Language Spelling System (PUEBI) and the Indonesian Dictionary (KBBI). The method used is qualitative descriptive, with data collection through direct observation of public media in various locations in Medan City. The results show that language errors are generally caused by a lack of understanding of correct language rules, limited knowledge, and the use of everyday language mixed with colloquial or regional languages. The proposed solutions to address these issues are providing training for media creators, creating clearer language guidelines, and utilizing language technology for automatic spelling checks. The implications of this study are to raise public awareness about the importance of using proper and accurate Indonesian in public media, to support effective communication, and to avoid miscommunication.

Dengue fever in Indonesia is still classified as a serious disease because it has increased yearly from 2011 to 2013. This study aims to determine the difference in the effectiveness of various types of water in the queue as a trap for eggs of Aedes aegypti mosquitoes in Bukittinggi. This type of research is experimental. The test used is the Anova test because the data is not normal using the Mann-Whitney test. The research sample used a sampling technique. This study uses primary data which can be seen from the number of trapped Aedes Aegypti mosquito eggs. The results showed that between the straw bales using well water and mineral water, the p-value was (0.421)> ? (0.05), meaning that there was no difference between the straw-soaked line with well water and water mineral. Meanwhile, after a statistical test was carried out between the straw bales using mineral water and rainwater, the p-value was (0.008)> ? (0.05), (Ho was rejected, Ha was accepted), meaning that there was a difference between the straw-soaked anthers and mineral water and rainwater. Based on the results of various types of attractants on the number of Aedes aegypti mosquito eggs trapped in the applied science laboratory of the University of Fort De Kock, Bukittinggi, the straw-soaked extract with rainwater is more effective because it produces more eggs than the extract soaked in straw with well water and extract soaked in straw with mineral water.

Purposes: This study investigates the impact of the COVID-19 pandemic on the adoption of green accounting and its consequences for profitability in the consumer goods industry listed on the Indonesia Stock Exchange from 2018 to 2022.
Methods: This study utilizes panel data regression analysis conducted with EViews 13 software. The COVID-19 variable is examined both before and during the epidemic. Green accounting measures environmental performance and disclosure, whereas ROA represents profitability. Purposive sampling chose 21 companies that met the given criteria, yielding 86 observations.
Findings: The study shows that COVID-19 impacts environmental performance and transparency but has no meaningful impact on profitability. Furthermore, neither environmental performance nor environmental disclosure affects profitability. These results suggest that companies recognize the importance of integrating environmental performance into their operations, including waste management and the efficient use of natural resources, even though these efforts are not directly linked to profitability. This awareness enables companies to anticipate and mitigate the impacts of the pandemic. Furthermore, public ownership, as a control variable, does not significantly influence environmental performance, environmental disclosure, or profitability.
Novelty: This study uses COVID-19 variables based on variants according to the research period, namely the Delta variant, the Alpha variant, and the Omicron variant. There has never been a similar study that includes COVID-19 data divided into COVID-19 variants. The next difference is that the Performance and Environmental Disclosure variables function as both Y variables and X variables (intervening). In addition, this study also uses a control variable, namely public ownership.

This study aims to identify and analyze language errors at the syntactic level in the article entitled "Improving the Literacy Culture of Reading and Writing Through Students' Habituation in the Classroom." The focus of the research is on errors in sentence structure, punctuation, and other syntactic issues that may hinder effective communication in academic writing. This study employs a qualitative approach with a descriptive method, aimed at providing a systematic, factual, and accurate description of a particular object. The data collection technique used in this research is reading and recording techniques, where the article is analyzed thoroughly to identify any linguistic mistakes. The findings of the study revealed several types of errors in the analyzed article, including spelling errors, improper use of punctuation, ineffective sentence structures, mischoices of words (diction), and inconsistencies in language usage. These errors affect the clarity and professionalism of the article. Based on these findings, this study emphasizes the importance of understanding and applying the Indonesian language rules as outlined in the General Guidelines for Indonesian Spelling (PUEBI). By adhering to these guidelines, writers can improve their writing skills, making their academic papers more effective, clear, and in accordance with established language norms. This research contributes to enhancing the quality of academic writing by highlighting areas where language proficiency is crucial in conveying ideas clearly and accurately.

MSMEs play a key role in the national economy, especially in increasing economic growth and creating new jobs. However, in the digital era, MSMEs face major problems, such as low levels of digital literacy, limited access to the internet, and fierce competition with large companies that have used technology before. This study examines the variables that influence the sustainability of MSMEs amidst digital challenges and finds methods that can be used so that MSMEs can survive and grow. The research method was carried out through surveys and direct interviews with MSME actors at Pasar Pagi Setia Budi, Medan, North Sumatra. The results of the study showed that most MSME actors did not utilize digital platforms for marketing and transactions, which resulted in decreased income. To increase competitiveness, MSMEs need to improve their digital knowledge, adopt online marketing strategies, and optimize the use of e-commerce and social media. Support from the government, financial institutions, and technology companies is also very important. In the increasingly competitive digital era, by implementing the right digitalization strategy, MSMEs can improve operational efficiency, expand market reach, and maintain the sustainability of their business.