This study examines how colonial power is articulated through the form, spatial layout, and symbolism of Bogor Palace, and how post-independence transformations in function and discourse shape its new identity. As a colonial architectural legacy, Bogor Palace holds historical significance and reflects power dynamics, cultural representation, and spatial acculturation in both colonial and postcolonial contexts. The research highlights the importance of reassessing colonial architecture as a medium for representing power and ideology, especially in buildings that remain national symbols. Using a qualitative approach with literature review and visual analysis, the study applies Michel Foucault’s theory of power and discourse to reveal embedded power structures, and Erwin Panofsky’s iconography and iconology to decode visual symbols and meanings. Findings show that the neoclassical European style of the palace reflects colonial dominance, yet its adaptation through local materials, construction techniques, and climate-responsive elements indicates a complex process of acculturation. Initially marginal, local culture becomes integrated into the building’s design. After independence, the palace was resemanticized from a colonial icon to a national emblem, illustrating a shift in identity and power narratives. Today, restoration efforts not only preserve its historical value but also reaffirm role as a dynamic cultural space shaping Indonesia’s collective memory.

<p><span>Penelitian ini bertujuan untuk mengetahui pengaruh langsung profitabilitas, ukuran perusahaan terhadap <em>financial distress</em>. Selain itu untuk mengetahui pengaruh tidak langsung profitabilitas dan ukuran perusahaan terhadap f<em>inancial distress</em> melalui nilai perusahaan. Jenis penelitian ini ialah kuantitatif dengan sampel yang digunakan sebanyak 33 perusahaan dari populasi sebanyak 45 perusahaan sektor transportasi yang terdaftar di BEI 2019-2021. Penelitian ini menggunakan data sekunder yang dipublikasikan oleh Bursa Efek Indonesia. Analisis data dilakukan dengan pendekatan kuantitatif menggunakan eviews versi 12. Hasil penelitian ini menunjukkan bahwa: (1) Profitabilitas berpengaruh terhadap nilai perusahaan. (2) Ukuran Perusahaan tidak berpengaruh terhadap nilai perusahaan. (3) Profitabilitas berpengaruh terhadap <em>financial distress</em>. (4) Ukuran perusahaan tidak berpengaruh terhadap <em>financial distress</em>. (5) Nilai perusahaan berpengaruh terhadap <em>financial distress</em>. (6) Nilai Perusahaan tidak mampu memediasi hubungan profitabilitas terhadap <em>financial distress</em>. (7) Nilai perusahaan tidak mampu memediasi hubungan ukuran perusahaan terhadap <em>financial distress.</em></span></p><p><em>This study aims to determine the direct effect of profitability and company size on financial distress, in addition to knowing the indirect effect of profitability and company size on financial distress through firm value. This type of research is quantitative, with a sample of 33 companies from a population of 45 transportation sector companies listed on the IDX 2019-2021. This study uses secondary data published by the Indonesia Stock Exchange. Data analysis was carried out using a quantitative approach using Eviews version 12. The results of this study indicate that: (1) Profitability affects firm value. (2) Company size does not affect firm value. (3) Profitability affects financial distress. (4) Firm size does not affect financial distress. (5) Firm value affects financial distress. (6) Firm value cannot mediate the relationship between profitability and financial distress. (7) Firm value cannot mediate the relationship between firm size and financial distress.</em></p><p><span><em><br /></em></span></p>