AbstrakMedical masks are also used by people at risk who are indicated to need them. The supply of medical masks is limited, the general public is encouraged to use non-medical masks or cloth masks. This article will discuss the comparison of search results for sensi masks, cloth masks and N-95 masks using google trend analysis. This research method is a qualitative and quantitative study using time series data with quantitative analysis, time-lag correlation is used to assess whether an increase in GT data is correlated with an increase in COVID-19 cases. Data from google trends regarding keywords related to one of the preventive measures for COVID-19, namely masks such as "sensi masks", "cloth masks" and "N-95 masks". Each search interest usually reaches a peak depending on the situation and conditions that occur at that time. The keyword search for "N-95 masks" experienced a peak when 2 Indonesians were confirmed positive for COVID-19, namely on March 2, 2020 and the day after that the keyword "sensi mask" also experienced the highest peak of searches. The keyword search for "cloth masks" peaked on March 6, 2020, when the price of sensi masks began to rise. The results of the keyword correlation test for “sensi mask”, “cloth mask” and “N-95 mask” show that the keyword search results on Google trended a decline in line with the increase in COVID-19 cases in Indonesia. Public interest in tracing increased at the beginning of COVID-19 entering Indonesia. However, the interest in this search continues to decline and is inversely proportional to the increase in the incidence of COVID-19 cases in Indonesia. Keywords:  COVID-19, sensi masks, medical masks, cloth masks, N-95 masks, Google trends

The aim of this study is to examine the role of accounting conservatism in mediating the effect of firm size, leverage, profitability and the board of directors on financial distress. The population of this research was a manufacturing company listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The research sample was determined through purposive sampling method. The data used was secondary data from annual reports of each company. The data analysis tool used descriptive analysis and path analysis. The results of the study showed that firm size, profitability, and accounting conservatism had a significant positive effect on financial distress directly, while leverage and the board of directors had a negative effect on financial distress. Accounting conservatism in this study was able to mediate the effect of firm size and profitability on financial distress, but was unable to mediate the effect of leverage and the board of directors on financial distress. Suggestions for management are to maintain the quality of company management, especially in terms of finance to prevent financial distress, as well as apply accounting conservatism in the company's financial report, so that the information presented in the financial statements can be used as a relevant basis for decision making and provide signals for management to be more responsive and careful in managing finances to overcome losses that may occur in the future.

Conservatism is a prudent reaction to uncertain conditions aimed at protecting the rights and interests of shareholders, and lenders who determine higher standard verification to recognize good news rather than bad news. Several phenomena that indicate the lack of application of accounting conservatism are the many fraudulent acts of internal company parties. This study aimed to determine the effect of the board of directors, firm size, leverage on accounting conservatism through financial distress as a mediating variable. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined by purposive sampling method so that there were 174 analysis units. The data use published annual reports. The analysis tool used descriptive analysis and path analysis. The results showed that financial distress, firm size, and leverage had a significant positive, but the board of directors had no effect on accounting conservatism. The board of directors and leverage had a significant negative effect on financial distress. Firm size had a significant positive effect on financial distress. Financial distress significantly mediated the effect of firm size and leverage, but was unable to mediate the effect of the board of directors on accounting conservatism

Acquiring an education is one of the Human Rights manifestations. Through education, someone can develop themselves to live a better life. Nowadays, the development of education in Indonesia is unequally distributed. The circumstances where students in urban are easier to access education than students in rural who have difficulty accessing education still exist. Furthermore, education inequality is exacerbated by the COVID-19 pandemic that changed the education system towards e-learning. It required students to quickly adapt to these conditions, although they are not ready to deal with them. West Sumatra is one of the provinces in Indonesia that has been implemented e-learning due to the COVID-19 pandemic. It causes educational inequality. Indirectly, the COVID-19 pandemic has divided students into several social classes due to their ability to access e-learning. Even though, education is a fundamental right for all human beings. This research dissected West Sumatra as the object of research. This aims to determine the extent of educational inequality that occurred in West Sumatra due to the COVID-19 pandemic. This research was uncovered by the concept of Marxism to articulate the educational inequality in West Sumatra during the COVID-19 pandemic. This research provides solutions based on the concept of capacity building, namely the establishment of The Education Care Community as a facilitator for students along West Sumatra to access education easily in the post-COVID times. This is done to realize equality of education for all students.