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Antibiotic resistance has emerged as a significant global health challenge, prompting the exploration of alternative antimicrobial agents. This study focuses on the synthesis and antibacterial potential of plant-based nanoparticles, specifically silver nanoparticles AgNPs, synthesized using neem leaf extract Azadirachta indica. The research aims to assess the effectiveness of these green-synthesized nanoparticles against Escherichia coli E. coli), a common pathogen responsible for numerous infections, including those resistant to conventional antibiotics. The synthesis of AgNPs was performed using neem leaf extract as a reducing and stabilizing agent, following a green synthesis approach that is environmentally friendly and avoids harmful chemicals. The synthesized nanoparticles were characterized using UV-Vis spectroscopy, Transmission Electron Microscopy TEM, and X-ray Diffraction XRD, ensuring the particles’ size, shape, and crystalline structure were in the desired range. Antibacterial activity was assessed using the agar diffusion method, comparing the inhibition zones formed by the nanoparticles with those of traditional antibiotics. The findings revealed that the silver nanoparticles displayed significant antibacterial activity against E. coli, with inhibition zones comparable to conventional antibiotics, indicating their potential as an effective alternative in combating antibiotic-resistant bacteria. Moreover, these nanoparticles exhibited high stability and biocompatibility, making them a promising candidate for further biomedical applications. The results suggest that neem-based AgNPs could serve as an eco-friendly solution for addressing antibiotic resistance. Future research is recommended to explore the broad-spectrum activity of these nanoparticles against other bacterial pathogens and to assess their safety and efficacy in clinical settings.

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.  

This study's objective is to evaluate PT. ABSD financial results. The method used in this study is descriptive qualitative. The study's findings indicate that the company's financial performance as seen in the balance sheet statement is deemed unhealthy due to the lower liquidity value in terms of balance sheet assets. However, because businesses can raise cash and lower financial risk, income statements are seen negatively. In summary, despite the fact that the gross profit margin is declining annually, the income statement's financial performance is deemed unhealthy.    

It cannot be denied that the digital era has developed greatly in today's society, especially among teenagers. All groups from children to the elderly are technologically literate because the world has begun to evolve. This allows people to enjoy and maintain their motivation in following existing technological developments, including the fields of social media and e-commerce which cannot be separated from the Internet. Media advertising using Internet technology or other technological media is commonly referred to as e-commerce, which has the advantage of being able to carry out buying and selling activities between sellers, and applications using Internet technology to make online purchases. Usually, the e-commerce widely used by business players is Shopee.The appearance of the website is attractive and easy to understand, which is an important thing for the public to pay attention to in e-commerce. Nowadays, small and medium-sized business stakeholders are beginning to realize that society is showing more interest in online shopping, as consumers are also embracing the development of digital pursuit technology and no longer need to go to a shopping place to get the goods they want, what is offered in e-commerce is no less competitive

Introduction: Low back pain is one of the most common musculoskeletal disorders in the world. In general, this pain is caused by muscle stretching and increasing age which will cause the intensity of exercise and movement to decrease. This will cause the back and abdominal muscles to become weak. Objective: In this study, to analyze the effect of warm compresses of red lemongrass (cymbopogon nardus) on reducing the scale of lower back pain in fishermen in Negeri Latuhalat, Nusaniwe District. Method: Using a one group pre test-post test design, this research design is included in the Pre-Experimental research type and the sample size is 56 fishermen using instruments in the form of SOPs and observation sheets. The analysis used is the Willcoxon test. Results: It was found that there was an effect of warm red lemongrass (Cymbopogon nardus) compresses on reducing the scale of lower back pain in fishermen (p-value = 0.000). Conclusion: There is an influence between the pain scale before and after being given a warm compress of red lemongrass (cymbopogon nardus) on reducing the scale of lower back pain in fishermen in Negeri Latuhalat, Nusaniwe District.  

Financial performance analysis plays a crucial role in assessing the overall health and effectiveness of a company. This research focuses on analyzing the financial performance of a retail distribution network company in Indonesia, utilizing quantitative descriptive methods. It employs financial ratio and common size analyses on primary data from financial statements to comprehend the company's financial position, profitability, liquidity, and solvency. Through a quantitative descriptive observational design, secondary data from literature and documents are collected. The analysis includes assessing liquidity via current and cash ratios, profitability through metrics like ROA, ROI, and ROE, as well as evaluating solvency using relevant ratios. The findings provide insights into the company's performance, revealing potential short-term issues due to decreasing current and cash ratios and fluctuations in profitability. These insights assist stakeholders in making informed decisions and formulating strategies, underscoring the significance of financial analysis in evaluating a company's health.

Financial performance is a form of achievement on the results of management's work to achieve the company's goals in conducting an assessment by measuring financial ratios periodically the company's operational activities according to the criteria approved by the company. This study uses common size analysis which is a financial statement calculation technique to be simpler generally in the form of horizontal and vertical analysis, so as to show the relationship and trend of the company's financial position. This study aims to determine the circumstances, conditions and financial proportions in more detail of the company under study. The study was conducted descriptively with a comparative approach by processing secondary data in the form of company financial statements. The object of research is a food and beverage company listed on the IDX, namely PT. Mayora Indah Tbk and its competitor, PT. Indofood CBP Sukses Makmur Tbk and PT. Siantar Top Tbk. Sampling was taken with a research period of 7 years, from 2015 to 2021 and found as many as 21 financial data. The method used is Common size analysis. The results obtained are financial management in terms of liquidity is mostly done by PT. Indofood CBP Sukses Makmur which is offset by assets that also increase is reflected in the management balance sheet report showing optimal management with stable sales over time, PT. Mayora Indah Tbk transfers a lot of funds to the company's assets and equity, but in a pandemic situation, management still has difficulty managing funds so that operating profit has decreased, while PT. Siantar Top Tbk shows a unique pattern of liabilities with debt rising and falling from year to year based on profit appears very sharp decline in addition the company has a proportion of funds that mostly go to sales expenses compared to other account components.

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.

The aim of this study is to examine factors that affect auditor switching voluntarily. Variables that consider to have effect on auditor switching are audit tenure, change of management, size of public accountant firms, and financial distress. This study used 78 observation of annual report from palm oil companies that listed in Indonesia Stock Exchange period 2018-2021. The examination was used logistic regression to analyze and SPSS 25 as programmer. Result of the study stated that simultaneous audit tenure, change of management, size of public accountant firms, and financial distress significantly affect auditor switching voluntarily. Partially, change of management is the only variable that significantly affect auditor switching voluntarily. This study can be used by companies to consider voluntary rotation of auditor and auditor to improve performance in providing audit services. The limitation of this study are the use of the independent variables and the sample that used are not common sample so there was no concrete comparison.