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This study aims to determine audience perceptions of the Instagram Reels advertisement content of Wardah Matte Lip Cream "Tasya Farasya Approved" edition. This advertisement is the result of a collaboration between the local cosmetics brand Wardah and the famous beauty influencer Tasya Farasya. This phenomenon is interesting to study considering the trend of influencer-based marketing is increasingly dominant in beauty product promotion strategies, especially in building emotional closeness with consumers and maintaining loyalty to local brands. Consumer perception is an important aspect because it will influence purchasing interest, brand image, and future purchasing decisions. This study uses the perception theory from Jalaludin Rakhmat (2015) which explains that perception is a person's experience of an object or phenomenon obtained through the process of processing, interpreting, and drawing conclusions from the information received. Based on this theory, this study adopted a quantitative descriptive approach. Data were collected by distributing questionnaires to 100 respondents who are followers of Wardah's official Instagram account. Respondents were selected using purposive sampling to ensure the relevance of the data to the research focus. Descriptive data analysis was conducted using SPSS software to identify audience perception patterns regarding advertising content elements, such as visual appeal, message relevance, influencer credibility, and the product image's alignment with Wardah's brand image. This analysis is expected to reveal the extent to which brand and beauty influencer collaborations can create positive perceptions in consumers' minds. The research findings are expected to contribute to the development of digital marketing strategies in the cosmetics industry, particularly in utilizing influencer marketing effectively. Furthermore, the findings of this study can serve as a reference for other local brands in designing promotional campaigns that are relevant, engaging, and aligned with the characteristics of their target audience on social media.

This study aims to determine and analyze the influence of product quality, service quality, and customer trust on insurance product purchasing decisions at PT AIA Financial at BCA KCP Raden Saleh, Central Jakarta. The background of this study is based on the importance of understanding the factors that influence purchasing decisions, especially in the insurance industry, which is intangible and highly dependent on customer perception and trust. This study uses primary data collected through questionnaires distributed to 47 respondents, namely PT AIA Financial customers who have purchased insurance products at the research location. The research instrument is compiled based on variable indicators whose validity and reliability have been tested. The data analysis method used is a quantitative method with a multiple linear regression analysis approach through the assistance of SPSS software version 26. Product quality is measured through the dimensions of performance, durability, suitability, and features; service quality is assessed from the aspects of reliability, responsiveness, assurance, empathy, and physical evidence; while customer trust is seen from the reliability of the company, agent integrity, and clarity of information. The results of the study indicate that product quality, service quality, and customer trust partially and simultaneously have a positive and significant effect on insurance product purchasing decisions. This means that the higher the quality of the products and services provided, and the greater the customer trust, the higher the customer's tendency to purchase PT AIA Financial's insurance products. This finding implies that the company needs to continuously maintain and improve its product quality, provide excellent service, and build and maintain customer trust through transparent communication, clear product education, and a commitment to service promises. This way, long-term relationships with customers can be maintained and customer loyalty can be enhanced.

This study aims to determine the effect of pricing, sales promotions, and stock availability on sales volume at H&G Collection. In an era of increasingly fierce business competition, companies need to manage marketing strategies effectively to maintain and increase sales. Appropriate pricing can influence product appeal to consumers, planned sales promotions can increase purchasing interest, while maintained stock availability ensures that consumer demand is met without interruption. This study used a quantitative approach with primary data sources obtained through questionnaires. The population in this study was all H&G Collection employees in the marketing, finance, and general administration divisions. The sampling technique used a saturated or census sampling method, where all members of the population were sampled. The number of respondents involved in this study was 37. The research instruments were tested for validity and reliability before being used in data collection. The data obtained were analyzed using SPSS version 19 software. The analysis methods included classical assumption tests, multiple linear regression analysis, t-tests, and F-tests to determine partial and simultaneous effects between variables. The results of the study indicate that the three independent variables, namely pricing (X₁), sales promotion (X₂), and stock availability (X₃), have a significant effect on the dependent variable, namely sales volume (Y). This proves that the right pricing strategy, effective promotions, and optimal inventory management can significantly increase sales volume. This finding implies that H&G Collection management needs to maintain and even improve the quality of the implementation of these three variables in an integrated manner to support sales growth and the company's competitiveness in the market.

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

This study aims to examine and analyze the influence of fundamental factors represented by the current ratio, return on equity, and debt-to-equity ratio, as well as trading volume and market value added variables on the stock prices of industrial sector companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from published financial reports and stock market data. The study population includes all industrial sector companies listed on the ISSI, while the sampling technique used is purposive sampling with certain criteria, resulting in 12 companies as research samples with an observation period of five years. The data analysis method used is panel data regression with the help of Eviews 13 software. The results show that partially the current ratio, debt-to-equity ratio, and trading volume have a significant effect on stock prices, indicating that the level of liquidity, capital structure, and trading activity play an important role in determining stock value in the market. Conversely, return on equity and market value added do not have a significant effect on stock prices, indicating that equity-based profitability and market value added are not always the main considerations for investors in this sector. Simultaneously, the current ratio, return on equity, debt to equity ratio, trading volume, and market value added have a significant effect on stock prices, which means that a combination of fundamental factors, market activity, and investor assessments can collectively influence stock price movements of industrial sector companies in the ISSI.  

This study aims to analyze the effect of variations in screw conveyor speed and cutting blade on an automatic meatball molding machine in producing meatballs weighing between 15 and 20 grams. The research method used a design of experiments (DOE) approach with a factorial design, followed by a two-way ANOVA analysis to test the effect of each factor and their interactions. The screw conveyor speed variations used were 160 RPM, 140 RPM, and 124 RPM, while the cutting blade speed was varied at 224 RPM, 186 RPM, and 160 RPM. The speed variations were obtained by adjusting the pulley ratio on the machine. The testing process was carried out by molding meatballs using a combination of these speed variations, then boiling them until they float to ensure doneness. After that, the mass of each meatball was weighed with a precision scale. The weighing data were processed using Microsoft Excel and Minitab 21 software to obtain accurate statistical analysis. The results showed that increasing the screw conveyor speed tended to increase the meatball mass, while increasing the cutting blade speed actually decreased the mass of the meatballs produced. The interaction between screw conveyor speed and cutting knife speed was statistically significant with a p-value ≤ 0.05, indicating that the combination of the two plays an important role in determining the final meatball mass. Through Response Optimization analysis, the most optimal combination for producing meatballs with a mass in the range of 15–20 grams is a screw conveyor speed of 124 RPM and a cutting knife speed of 160 RPM. This setting can be achieved by using pulleys with diameters of 114.3 mm (4.5 inches) and 88.9 mm (3.5 inches). These findings are expected to be a reference for meatball industry players, especially MSMEs, in increasing production efficiency and maintaining product size consistency.

This study empirically investigates the impact of information quality, system quality, and service quality on net benefits in cooperatives located in Badung Regency, specifically in Mengwi District. A quantitative research approach was employed, with non-probability sampling and purposive sampling as the chosen techniques. A total of 150 respondents, including cooperative managers and staff, participated in this study. Data analysis was performed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 4.0 software. The study found that information quality significantly influences net benefits through system use and user satisfaction. High-quality information is critical for effective system use and leads to greater user satisfaction, which ultimately contributes to higher net benefits for the cooperatives. Similarly, system quality was also found to significantly affect net benefits, with the use of high-quality systems increasing system use and improving user satisfaction, further enhancing the net benefits received by the cooperatives. However, service quality did not show a significant direct impact on net benefits, nor did it have any significant effect through the mediating variables of system use and user satisfaction. This finding suggests that while service quality is important in many contexts, in the case of cooperatives in this study, the quality of the information and the system itself play a more prominent role in determining the net benefits. The results of this study emphasize the importance of focusing on improving information and system quality to maximize the net benefits in cooperatives. Cooperatives should prioritize investments in information technology systems and ensure that the information provided is accurate and relevant to enhance system use and user satisfaction. This, in turn, will lead to greater overall benefits for the cooperatives in Mengwi District, Badung Regency.

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

The current business world is developing in a fast and dynamic global economic environment, creating new challenges for business actors. In the marketing sector, this condition is characterized by increasingly fierce competition. Companies are required to adapt to diverse consumer preferences and needs. In the marketing process, several factors influence purchasing decisions, including store atmosphere, service quality, and product variety. This study aims to analyze the influence of store atmosphere and service quality on purchasing decisions, with product variety as a moderating variable. This study was conducted at the 3 Saudara Clothing Store in Tangerang Regency. The research population was all store visitors, with a sample of 155 respondents obtained using non-probability sampling techniques, specifically accidental sampling. Data collection was carried out through questionnaires, while data analysis used SmartPLS software version 4.0. The results of the study show: (1) Store atmosphere has a significant effect on purchasing decisions; (2) Service quality has a significant effect on purchasing decisions; (3) Product variety moderates the relationship between store atmosphere and purchasing decisions; and (4) Product variety moderates the relationship between service quality and purchasing decisions. These findings indicate that store atmosphere and service quality play a significant role in driving purchasing decisions, and this influence can be amplified through product diversity. Therefore, maintaining a comfortable and attractive store environment, improving service quality, and providing a wide product variety are important strategies for retail stores in facing increasingly competitive markets.

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.

This study aims to examine the effect of financial technology, fee-based income, and BOPO on the profitability of Islamic banking companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by the rapid development of digital financial services and the importance of operational efficiency in enhancing the financial performance of Islamic banks. This research employs a quantitative approach with purposive sampling. The data were obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and the annual financial reports of Islamic banking institutions. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that, partially, financial technology and fee-based income do not have a significant effect on profitability, while BOPO has a negative and significant effect. However, simultaneously, all three variables have a significant effect on profitability. Future studies are expected to include additional relevant variables and extend the observation period

This study aims to analyze the influence of pocket money and Islamic financial literacy on student consumption behavior at SMAS AL-KAHFI Islamic Boarding School. The research background is based on the importance of students' understanding of personal financial management, especially in the context of pesantren based education that integrates sharia values. The research method used was quantitative with a multiple linear regression approach to test the relationship between free variables (sharia allowance and financial literacy) and bound variables (consumption behavior). The population in this study is all students of SMAS AL-KAHFI which is 675 people. A sample of 60 students was selected using the Hair et al. formula, with data collection techniques through questionnaires as primary data sources and literature studies as secondary data. Data analysis is carried out with the help of statistical software to test the validity, reliability, and significance of relationships between variables. The results of the study show that simultaneously, pocket money and Islamic financial literacy have a significant influence on students' consumption behavior. Partially, allowances have a positive and significant effect, showing that the larger the allowance received, the higher the tendency of students to consume. Meanwhile, Islamic financial literacy has a positive but insignificant effect, which indicates that understanding of Islamic finance principles has not fully affected students' consumption patterns in real terms. A determination coefficient of 85.5% indicates that both independent variables are able to explain most of the variation in students' consumption behavior, while the rest are influenced by other factors outside the model. This research contributes to the development of Islamic finance education in the pesantren based school environment and becomes the basis for wiser management of pocket money among students.

Maintaining employee engagement presents a significant challenge for organizations, particularly when dealing with Generation Z, who possess unique characteristics, strong technological orientation, and high expectations regarding fairness in the workplace. One crucial factor believed to influence the level of employee engagement is organizational justice. This concept encompasses employees’ perceptions of fairness in the distribution of outcomes (distributive justice), the procedures applied (procedural justice), interpersonal treatment (interpersonal justice), and the clarity of information provided (informational justice). This study aims to examine the contribution of organizational justice to employee engagement among Gen Z employees at the Habepro Radionet Indonesia network. The research employed a quantitative approach with a simple linear regression method. The study population comprised all permanent Gen Z employees working within the network, with a sample size of 35 respondents. Data were collected using an organizational justice questionnaire covering its four dimensions and the Employee Engagement Scale (EES) to measure engagement levels. Data analysis was conducted using SPSS software through a simple linear regression test. The results revealed that organizational justice has a significant effect on employee engagement (p < 0.05), with a coefficient of determination of 0.528. This indicates that 52.8% of the variation in employee engagement can be explained by perceptions of organizational justice, while the remaining percentage is influenced by other factors beyond the scope of this study. These findings highlight the strategic importance of implementing fairness principles within organizations to enhance employee engagement, especially among Gen Z employees who tend to be more sensitive to equitable treatment, transparency of information, and open communication. Therefore, organizations are encouraged to design policies, procedures, and workplace interactions that foster a sense of justice, thereby sustaining employee engagement and contributing positively to overall organizational performance.

This study aims to explain and prove the hypothesis regarding the influence of investment decisions, financing decisions, and dividend policies on firm value in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This study used a quantitative approach with a purposive sampling method, resulting in 10 companies as research samples. Data analysis was conducted through classical assumption tests to ensure the fulfillment of regression analysis requirements, followed by hypothesis testing using multiple regression analysis. Data processing was carried out using E-Views software version 13. The results showed that partially, investment decisions have a positive and significant effect on firm value, with a probability value of 0.0000, which is smaller than the 0.05 significance level. This finding indicates that the more appropriate a company's investment decisions are, the higher the company's value is reflected in its stock performance in the capital market. Conversely, the financing decision variable does not have a significant effect on firm value, with a probability value of 0.3796, which is greater than 0.05. This indicates that the funding structure, whether derived from equity or debt, did not directly affect firm value during the study period. Similarly, the dividend policy variable did not significantly influence firm value, with a probability value of 0.7493 > 0.05. This means that the amount of dividends distributed was not a determining factor in firm value in the sample studied. However, simultaneously, all three independent variables—investment decisions, financing decisions, and dividend policy—were shown to have a significant effect on firm value, with a probability value (F-statistic) of 0.0000 < 0.05. This confirms that the combination of these three factors collectively contributes to changes in firm value in the coal sub-sector.

This study aims to examine the influence of self-efficacy and learning environment on learning outcomes, with learning motivation as a mediating variable, among students of SMK Negeri 44 Jakarta. Employing a quantitative approach with a survey method, the research involved a population of 175 students, all of whom were included as the sample through a total sampling technique. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0 software. The analytical procedures encompassed measurement model analysis, structural model analysis, and hypothesis testing for both direct and indirect effects.The findings reveal a positive and significant direct effect of self-efficacy on learning outcomes, indicating that students with higher confidence in their abilities tend to achieve better academic performance. Similarly, the learning environment was found to have a positive and significant direct effect on learning outcomes, suggesting that supportive academic surroundings contribute meaningfully to student achievement. However, the study found no significant direct effect of learning motivation on learning outcomes, nor any significant mediating role of learning motivation in the relationships between self-efficacy and learning outcomes or between learning environment and learning outcomes. These results imply that while self-efficacy and a conducive learning environment are key determinants of academic success, the role of learning motivation as an intervening variable may not be as substantial in this context. The absence of mediation suggests that motivation alone may not bridge the gap between personal and environmental factors and actual academic performance. This study contributes to educational research by providing empirical evidence on the complex interplay between psychological, environmental, and motivational factors influencing student achievement, highlighting the need for educators to strengthen both self-belief and learning conditions to optimize outcomes.

Taxpayer compliance is a crucial factor in optimizing state revenue, particularly in supporting national development financing. However, in practice, various obstacles are still encountered that hinder the achievement of optimal compliance levels. Some of these include employees' low understanding of tax provisions and the less than optimal effectiveness of tax sanction implementation. This study aims to analyze the relationship between tax knowledge (X1) and tax sanctions (X2) on taxpayer compliance (Y) among employees of the Banten Province Cooperatives and SMEs Office. This study uses a quantitative method with an associative approach. The sampling technique uses saturated sampling, so that the entire population of 45 people is used as the research sample. Data analysis was performed using the Partial Least Square (SEM-PLS) based Structural Equation Modeling method using SmartPLS software version 4.0. The results show that the tax knowledge variable (X1) has a t-statistic value of 1.190 <1.96 and a significance value (p-value) of 0.234 >0.05. Thus, tax knowledge does not have a significant effect on taxpayer compliance. Furthermore, the tax sanction variable (X2) obtained a t-statistic value of 1.436 < 1.96 and a p-value of 0.151 > 0.05, which means that tax sanctions also do not have a significant effect on taxpayer compliance. Overall, this study concludes that neither tax knowledge nor tax sanctions partially have a significant effect on the level of taxpayer compliance among the employees who were respondents in the study. This finding indicates that other factors, such as personal awareness, perceptions of tax fairness, and intrinsic motivation, may have a more dominant role in shaping taxpayer compliance. Therefore, a more comprehensive policy strategy is needed to increase compliance, not only through increasing knowledge or enforcing sanctions, but also through ongoing coaching, socialization, and persuasive approaches.

The purpose of this study is to examine the influence of self-efficacy on students’ interest in continuing their studies to higher education, with achievement motivation as a mediating variable. The research employs a quantitative approach using the survey method. The population in this study consisted of 211 students from SMKN 44 Jakarta. The sampling technique used was proportionate stratified random sampling, calculated using the Slovin formula with a 5% margin of error, resulting in a total sample of 138 students. The data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. The analysis process included the evaluation of the measurement model (outer model), the structural model (inner model), and hypothesis testing for direct and indirect effects. The results of the study demonstrate that: (1) self-efficacy has a positive and significant effect on achievement motivation; (2) self-efficacy has a positive and significant effect on students’ interest in continuing their studies to higher education; (3) achievement motivation also has a positive and significant effect on students’ interest in pursuing higher education; and (4) self-efficacy has a significant indirect effect on interest in continuing studies to higher education through achievement motivation as a mediating variable. These findings indicate that both self-efficacy and achievement motivation play important roles in shaping students' educational aspirations beyond secondary school. This study emphasizes the need for educational institutions to strengthen students’ belief in their own abilities and foster achievement motivation to increase their intention to pursue higher education. The findings contribute to the understanding of psychological factors that influence educational planning and can be used as a reference in developing academic guidance programs in vocational high schools.

This study aims to analyze the influence of Accounting Conservatism, Corporate Governance, and Financial Distress on Tax Aggressiveness in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2023. This study uses a quantitative approach with secondary data in the form of annual financial reports of sample companies. Sampling was carried out using a purposive sampling technique, resulting in 14 companies that met the research criteria with a total of 70 observations over five years. The analysis method used is panel data regression, and testing was conducted using E-Views 12 software. The main objective of this study is to determine the extent to which conservatism practices in financial reporting, corporate governance, and the company's financial condition (in the context of financial distress) can influence the company's tendency to engage in tax aggressiveness, namely efforts to minimize the tax burden legally but aggressively. The results of the study indicate that simultaneously, the three independent variables—accounting conservatism, corporate governance, and financial distress—have a significant influence on tax aggressiveness. However, only corporate governance (as proxied by institutional ownership) and financial distress were found to have a significant influence on tax aggressiveness. In contrast, accounting conservatism and corporate governance, as proxied by managerial ownership, did not show a significant influence. These findings suggest that companies with high institutional ownership tend to be better able to control aggressive tax management practices, while financial distress encourages management to seek tax efficiency measures as a survival strategy. This research contributes to the interests of regulators and stakeholders in understanding the factors influencing tax aggressiveness in vital industrial sectors such as non-cyclical consumer goods.