This research aims to determine the effect of capital structure (DAR), liquidity (CR) and firm size (LnTA) on financial performance (ROA) in the pharmaceutical industry listed on the Indonesia Stock Exchange for the 2016 - 2021 period.The sampling method used in this research is the purposive sampling method. Based on predetermined sampling criteria, 7 companies in the pharmaceutical industry listed on the Indonesia Stock Exchange for the period 2016 - 2021 were obtained. This research used multiple linear regression analysis techniques for panel data, namely the E-views 10 analysis tool Based on the results of data analysis, it is concluded that capital structure (DAR) has a negative and significant effect on financial performance (ROA), with a probability value of 0.475. Liquidity (CR) has a positive and significant effect on financial performance (ROA), with a probability value of 0.225. Firm size (LnTA) has a positive and significant effect on financial performance (ROA), with a probability value of 0.0001.

This study utilized Cognitive Semantics Analysis and the Contrastive Method to explore the concept of joy in English and Indonesian proverbs. Proverbs provide a unique perspective on the linguistic and cultural differences in portraying joy. The study gave a comprehensive overview of the Cognitive Semantics Analysis, highlighting its importance in uncovering the cognitive structures that underlie the conceptualization of joy. The Contrastive Method was introduced as an invaluable tool for comparative analysis, allowing for an in-depth examination of the similarities and disparities in portraying joy between the two languages. The study examined a curated selection of English and Indonesian proverbs to investigate the subtle nuances in the conceptualization of joy. The study aimed to understand how joy is linguistically expressed in these sayings, what cultural and cognitive factors influence the choice of words and phrases related to joy in these languages, and the unique cultural perspectives that emerge from the analysis. The findings of this study shed light on the intricate interplay between language, culture, and the human experience of joy. Admittedly, there were three main results, i.e. (1) the analysis of English proverbs reveals that they often associate joy with metaphors of light and elevation, which focus on personal experiences and intense physical expressions; Indonesian proverbs connect joy with the natural world, spirituality, and communal harmony, (2) the vocabulary, metaphors, and themes emphasized in the sayings reflect English and Indonesian respective cultural contexts; English proverbs prioritize individualism and personal success, while Indonesian counterparts emphasize community and social harmony, and (3) English and Indonesian cultural proverbs share a commonality in utilizing metaphors to convey feelings of joy, yet with different cultural reference points; both languages connect joy to physical sensations and expressions, emphasizing the universality of the emotional experience across cultures. By comparing and contrasting Indonesian and English proverbs, this research offers valuable insights into the multifaceted nature of joy in human communication and cognition. Moreover, this study contributes to the broader discourse on cross-linguistic and cross-cultural analysis, offering valuable insights into the multifaceted nature of joy in human communication and cognition

Poverty is often associated with issues of insufficient income. The first question is, Do impoverished individuals ensure their children receive proper education? The second question pertains to whether the impoverished can access adequate healthcare services. The third question addresses whether communities can access sufficient clean water and electricity supplies. Lastly, it questions whether the needy experience income and expenditure issues based on the cost of living. Therefore, if these questions cannot be satisfactorily answered, it indicates the persistence of poverty from a multidimensional perspective. This study employs textual and contextual analysis of library research, considering the five elements of Maqasid Shariah in the context of multidimensional poverty. The findings indicate a close connection between multidimensional poverty and Maqasid Shariah. Each dimension of poverty, such as education, health, and standard of living, plays a distinct role in safeguarding the five elements of Maqasid Shariah: religion, intellect, soul, progeny, and wealth. In education, achievements should consider both types, namely individual obligation (fardu ain) and communal obligation (fardu kifayah). Concerning health, emphasis is placed on disease prevention and balanced nutrition, mindful of halal treatment sources. In terms of the standard of living, the accumulation of wealth serves as a cornerstone for a more prosperous life, providing benefits to humanity and serving as a reward and blessing bestowed by Allah SWT upon His servants, as well as a test in human life. This study aims to improve existing weaknesses in measuring multidimensional poverty by applying measurement elements based on the Maqasid Shariah perspective, adding value to creating a comprehensive, multifaceted poverty measurement, as discussed in Islam.