Social media is source of information during a pandemic. Using virtual ethnography methods and cyber media analysis, this article tries to trace digital cultural artifacts on IMERI iMuseum’s Instagram posts. Digital cultural artifacts that emerged were then analyzed using Buckland's concept of physical, mental and social dimensions of document. The results of the analysis show that cultural artifacts in iMuseum’s IG posts have document dimensions, seen from the physical, mental and social aspects and even a combination of dimensions. In the context of infodemic, through its social media, iMuseum seeks to carry out its role in disseminating information on health, outbreaks, Covid-19, healthy lifestyles and correcting misinformation about Covid-19 during the pandemic.

PT Unilever Indonesia Tbk is a company engaged in manufacturing, marketing and product distribution. Debt is one source of capital in optimizing or developing company profits. The purpose of this study is to analyze the effect of debt on net income at PT Unilever Indonesia Tbk. This study uses quantitative methods, namely the data analysis method using statistical tests, namely the basic assumption test, correlation, coefficient of determination and linear regression equation. The sample data of this study were taken from the website of the BEI and PT Unilever Indonesia Tbk for the 2013-2020 quarter period, so that the data obtained were 32 data. Based on the results of the research, the correlation coefficient test of 0.311 shows that debt to net income has an insignificant, weak and unidirectional relationship. Partially there is no influence between debt on profit and loss (H0 is accepted, Ha is rejected). As for the linear regression equation, it is obtained Y=0.843 + 0.809X.