Lutfan, I.M., Wati, L.N. and Arifin, A.Z. 2025. Financial Distress Analysis: Cigarette Companies on Idx, Pandemic & Excise Tax Impact (2019-2023). Journal of Management Economic and Financial. 3, 4 (Jul. 2025), 291–303. DOI:https://doi.org/10.59261/jmef.v3i4.154.