Publication Search

Neonatal jaundice is a common health problem in newborns, characterized by yellow discoloration of the skin and sclera due to increased bilirubin levels in the blood. This condition, if not detected and treated properly, can lead to serious complications such as kernicterus, which can lead to long-term neurological developmental disorders. Risk factors contributing to jaundice include suboptimal breastfeeding practices, delayed initiation of breastfeeding, and low birth weight. Adequate breastfeeding from an early age plays a crucial role in accelerating the excretion of bilirubin through feces, while monitoring birth weight can help identify infants at risk of hyperbilirubinemia. This outreach activity aims to increase mothers' and families' knowledge about the importance of early and exclusive breastfeeding, as well as monitoring birth weight as a preventive measure for neonatal jaundice. The activity was conducted at Andi Makkasau Regional Hospital using lectures, interactive discussions, and the use of educational media such as leaflets and posters. The training materials covered the definition, risk factors, signs and symptoms of jaundice, early detection procedures, the benefits of breastfeeding in preventing jaundice, and the importance of recording and monitoring infant weight. The activity was evaluated through pre- and post-tests to gauge participants' understanding. The evaluation results showed a significant increase in participants' knowledge, particularly regarding the relationship between delayed breastfeeding, low birth weight, and an increased risk of neonatal jaundice. Furthermore, participants gained a better understanding of home-based measures to detect early symptoms and when to immediately take their baby to a health facility.

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 examines the impact of the Thematic Community Service Program (KKN Tematik) on rural development, particularly focusing on two main initiatives: the creation of social signage and the renovation of the village security post. The KKN Tematik program serves as a platform for students to contribute to local development through scientific knowledge and participatory approaches. The first initiative involved designing and installing various social signage, such as warnings for “Damaged Road,” “Detour,” and notices for “Obituary,” which played a significant role in improving public awareness about road safety and other community issues. The second initiative focused on renovating the village security post, thereby enhancing local safety infrastructure and encouraging a sense of collective responsibility for the community’s security. The methodology used was participatory, which involved engaging local residents in every phase of the project, from planning to implementation and evaluation. This ensured that the initiatives were not only relevant to the community but also received strong support from local stakeholders. The results highlighted several positive outcomes: a marked improvement in visual communication awareness, increased collective participation in village security, and a better understanding of the role of infrastructure in community well-being. Additionally, the program also contributed to the local economy by employing village workers and sourcing materials locally, which stimulated the regional economy. The success of these initiatives demonstrates that community-based interventions, even on a small scale, can have substantial social and economic impacts, and it also shows that such projects can encourage sustainable rural development by fostering collaboration, strengthening local infrastructure, and promoting community engagement.

This research examines in-depth legal protection against cybercrime in Indonesia, with a specific focus on ransomware attacks. It also evaluates the 2025 Draft Cyber Security and Resilience Law (RUU KKS) as a measure to strengthen the national cyber defense system. The increase in ransomware cases targeting personal data, public institutions, and vital infrastructure has posed a serious threat to information security and national stability. Although the 2008 Electronic Information and Transactions Law (UU ITE) and the 2022 Personal Data Protection Law (UU PDP) serve as the legal basis, these two regulations do not yet specifically and comprehensively regulate ransomware. This results in challenges in law enforcement and victim protection, both in technical aspects, coordination, and human rights protection. The research method used is normative legal with a qualitative approach, which includes analysis of primary and secondary legal materials, as well as comparisons with regulations in several countries that have more mature ransomware handling mechanisms. The analysis of the 2025 Cyber Security Bill (RUU KKS) indicates that this draft regulation has the potential to strengthen the authority of cyber authorities, mandate reporting of cyber incidents, and impose stricter sanctions on perpetrators. However, implementing this policy requires effective cross-agency coordination, transparent oversight, and synergy between the public and private sectors. This study concludes that the 2025 Cyber Security Bill (RUU KKS) represents a strategic step in building a national cybersecurity system that is adaptive, integrated, and responsive to evolving cyber threats. However, its success will depend heavily on improving public digital security literacy, multi-sectoral collaboration, investment in detection and prevention technology, and guaranteeing human rights protection. These findings are expected to provide input for policymakers in formulating comprehensive and sustainable cybersecurity regulations as a bulwark of national defense in the digital era.

The role of Mataf (Mamar Guardians) Manufua in Sillu Village, Fatuleu District is a problem that impacts various aspects including customs and governance, legal certainty, and social stability of the local community, as well as mamar ownership. In this context, the role of mataf is very important to ensure comfort for mamar owners. This study was conducted based on the consideration that the role of mataf in Sillu Village has almost disappeared, causing misuse in utilizing natural resources from mamar that are not by their owners. In addition, this study was conducted to build the potential of human resources in Sillu Village in understanding the importance of the role of mataf in maintaining mamar. Based on the description above, the role of mataf in maintaining mamar needs to be studied using empirical legal research. The main problem in this study is how the role of mataf guards mamar Manufua in Sillu Village, Fatuleu District. Data collection techniques used were observation, interviews and literature studies. The results of the study indicate that the role of mataf in maintaining mamar in Sillu Village, Fatuleu District is quite good with the presence of guarding from mataf. Mataf are able to provide information on various events occurring within the mamar area, from harvesting mamar crops, irrigation of mamar fields, security, and collecting scattered mamar crops in one location so that mamar owners can easily identify them when collecting their Manufua mamar crops. The results of this study indicate a positive role or positive outcomes of the mataf's role in safeguarding mamar. Therefore, it is recommended that students, especially university students, or scientists, further study the potential role of mataf in a broader context.  

Dating violence among adolescents is a phenomenon that is often unnoticed and hidden behind relationships considered to be normal. Many adolescents get caught in unhealthy relationships due to a lack of understanding about boundaries and the types of violence that can occur in dating relationships, such as physical, verbal, emotional, and sexual abuse. Dating violence is often seen as part of the normal dynamics of a relationship, but it can have significant negative impacts on the mental and physical health of adolescents involved. This study aims to provide education on the importance of recognizing signs of dating violence and to encourage adolescents to build healthy, equitable relationships. Through educational activities, it is hoped that adolescents can increase their awareness of dating violence, understand the importance of boundaries, and gain the courage to take action if they or their partners experience violence. This education also aims to foster empathy, respect, and healthy communication skills between adolescent couples. The education provided includes information that helps adolescents recognize the different forms of violence and how to avoid them. It also emphasizes the importance of open communication and mutual support in relationships. With good communication skills, adolescents are expected to resolve conflicts constructively and keep their relationships positive. Values of equality and mutual respect in relationships are also introduced to ensure that both partners feel valued and respected. With a better understanding of healthy relationships, it is hoped that adolescents will be able to make better decisions in their relationships. Through ongoing education, dating violence can be prevented from an early age. This will allow adolescents to engage in safer, more respectful, and positive relationships, while reducing the negative effects of dating violence.

Public communication plays a crucial role in delivering targeted transportation information and building a positive image of government institutions in the eyes of the public. One concrete implementation of effective public communication is the Edutrip program, an educational initiative from Surakarta's Tirtonadi Terminal designed to improve public transportation literacy, particularly among students and teachers. This program is not merely an educational visit, but also a strategic tool for Tirtonadi Terminal Public Relations to introduce the terminal's function as a modern and integrated transportation service center. This study aims to analyze the public communication strategies implemented by Tirtonadi Terminal Public Relations in implementing Edutrip, with a primary focus on their interactions with students and teachers as participants. Using a qualitative descriptive approach, the results show that Tirtonadi Terminal Public Relations predominantly applies the Public Information model from Grunig and Hunt (1984), namely by conveying one-way information that is educational and factual. However, in practice, elements of the Two-Way Symmetrical model were also found, particularly through question and answer sessions, discussions, and gathering feedback from participants which were then used as evaluation material for future program improvements. In contrast, the Press Agentry and Two-Way Asymmetrical models did not appear dominant, given that the approach used did not focus on excessive promotion or information manipulation, but rather on objective and dialogical education. This adaptive and responsive communication strategy not only increased participants' understanding of public transportation but also helped shape the positive image of Tirtonadi Terminal as a transparent, professional, and educational public institution. These findings emphasize the importance of selecting an appropriate and contextual communication model in building constructive relationships between public institutions and the community.

Non-communicable diseases (NCDs), such as hypertension, diabetes mellitus, and obesity, pose significant health risks for the elderly in Indonesia, including those in Aneuk Paya Village, Lhoknga District, Aceh Besar. These conditions, if left unmanaged, can lead to severe complications, impacting the quality of life of older adults. This community service project aims to improve elderly individuals' understanding of NCDs, as well as their prevention and management, through educational initiatives carried out at the Integrated Health Post (Posbindu). The activities involved interactive counseling sessions, health assessments including blood pressure monitoring, and measurements of body weight, height, waist circumference, blood sugar, and cholesterol levels. The community service event, conducted on July 22, 2025, revealed a significant improvement in the elderly participants’ knowledge about NCDs. Notably, 83% of the participants gained a better understanding of the prevention of NCDs, while 70% reported improved knowledge regarding blood sugar and blood pressure management. Moreover, there was a noticeable increase in the number of elderly individuals attending regular Posbindu visits, which suggests a growing commitment to managing their health. Health education through Posbindu has proven to be an effective tool in raising awareness and changing health behaviors among the elderly, helping to prevent NCD complications. The project demonstrates the pivotal role of Posbindu not only in promoting NCD prevention but also in providing continuous support to the elderly in managing their health, ultimately enhancing their quality of life. This initiative highlights the importance of local health programs in addressing the growing prevalence of NCDs in elderly populations and emphasizes the need for further community-based health interventions.

This study aims to explore the concept of Qur’anic Spiritual Intelligence and its role in developing high-quality human resources, with a specific focus on the implementation at SMAIT Ash-Shohwah Berau. Qur’anic Spiritual Intelligence refers to a form of spiritual capacity derived from deep interaction with the Qur’an, encompassing the intelligence of the spirit, soul, heart, and moral consciousness. This research employs a qualitative method with a case study approach to provide an in-depth understanding of the phenomenon. Data were collected through semi-structured interviews with teachers and students, participant observations during religious and academic activities, and documentation analysis of school programs. The findings reveal that the cultivation of Qur’anic Spiritual Intelligence at SMAIT Ash-Shohwah Berau is systematically integrated into the school’s curriculum and extracurricular programs, particularly through the high-quality Tahfidzul Qur’an program, which is mandatory for all students. The process of memorizing the Qur’an is not only aimed at achieving mastery of verses but also at nurturing closeness to Allah SWT, shaping attitudes and values that form the foundation of high-quality human resources. Students participating in the program demonstrate notable improvements in discipline, responsibility, enthusiasm for learning, social competence, emotional regulation, honesty, independence, and leadership skills. Furthermore, the study highlights that Qur’anic Spiritual Intelligence serves as a transformative element, influencing both academic achievement and personal character. It fosters an integrated development that balances intellectual capability with moral integrity, enabling students to contribute meaningfully to society. The results suggest that embedding Qur’anic Spiritual Intelligence in educational settings can be a strategic pathway for producing graduates who are not only academically competent but also spiritually grounded and socially responsible. This has significant implications for Islamic education institutions aiming to develop comprehensive human resources aligned with Qur’anic values and the demands of the modern world.

This study is a qualitative research employing a case study approach to explore the leadership management of a madrasah principal in improving teacher performance. The data analysis technique used consists of four main steps: data collection, data reduction, data presentation, and drawing conclusions. To ensure the validity and reliability of the findings, source triangulation was applied. The research findings reveal that the madrasah principal plays a multifunctional role encompassing that of a manager, supervisor, and motivator, all of which are central to the effective management of the institution. The principal’s leadership is characterized by a strong orientation toward the achievement of the institutional vision, optimal resource management, and the establishment of a conducive and productive learning environment. Several strategic efforts have been implemented to enhance teacher performance, including the enforcement of work discipline, organizing continuous professional development through teacher training, offering rewards and incentives for achievements, cultivating positive attitudes and mental resilience among staff, and providing financial support to facilitate teaching activities. These strategies reflect a proactive and visionary leadership model that emphasizes communication, motivation, and collaboration. The effectiveness of this leadership approach is evidenced by the significant improvement in teacher performance, contributing to the overall enhancement of educational quality within the madrasah. This study concludes that leadership which is visionary, communicative, and supportive is essential in fostering an environment that promotes teacher development and institutional progress. The results of this research provide valuable insights for education stakeholders, particularly in Islamic educational institutions, on how strategic leadership practices can drive meaningful change and improve educational outcomes. This study also highlights the importance of ongoing support, recognition, and empowerment of teachers as key elements in building a high-performing and motivated teaching workforce.

This study aims to analyze the influence of brand ambassadors, sales promotions, and brand image on the purchase intention of Mie Lemonilo products in Balikpapan. The research utilizes both primary and secondary data. Primary data were collected through a questionnaire distributed to followers of the Mie Lemonilo Instagram account in Balikpapan, while secondary data were gathered from various supporting sources. The population in this study consisted of all followers of the Mie Lemonilo Instagram account in Balikpapan, with a sample size of 100 individuals. The results of the study indicate that Brand Ambassador (X1) does not significantly influence the purchase intention of Mie Lemonilo. This suggests that the impact of the brand ambassador on consumer purchasing decisions in Balikpapan is not strong enough, possibly due to insufficient engagement or connection between the brand ambassador and consumers. In contrast, Sales Promotion (X2) has a significant positive impact on the purchase intention of Mie Lemonilo. This indicates that sales promotions, such as discounts or special offers, have a substantial effect in attracting consumer interest and increasing purchase intention in Balikpapan. Meanwhile, Brand Image (X3) does not show a significant influence on the purchase intention of Mie Lemonilo. This may be due to other factors being more dominant in influencing consumers’ purchase decisions, such as product price, quality, or social factors and market trends. This study provides insights that, although brand image is important, sales promotions play a more significant role in driving purchase intention for Mie Lemonilo products in Balikpapan. Therefore, the company should focus more on promotional strategies to increase sales while continuing to consider the role of brand ambassadors and brand image in their marketing strategies.

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

In the ever-evolving creative industry, event management has evolved beyond mere entertainment to become a strategic tool for conveying messages and building public awareness. This study aims to examine the crucial role of coordination in the event production process, using the Pancaverse event, a case study that focused on a sustainable lifestyle. Using a descriptive qualitative approach, the study analyzes the coordination structure implemented, the cross-team communication system, and the challenges and solution strategies employed in the event's implementation. Data were collected through internal documentation, technical observations, and informal interviews with the organizing team. The results indicate that the success of the Pancaverse event was significantly influenced by a well-organized coordination structure, involving key roles such as the event director, stage manager, and vendor liaison. Each team had clear responsibilities, facilitating task allocation and ensuring the smooth running of the event. The use of communication tools such as walkie-talkies, instant messaging groups, and logistics applications significantly assisted in supporting real-time communication between teams, enabling them to stay connected and responsive to changes occurring on the ground. Obstacles encountered in the event implementation process, such as miscommunication, changes to the rundown, and external factors like weather and permits, were addressed through various strategies. Developing clear SOPs (Standard Operating Procedures), technical simulations to prepare for potential issues, and incorporating buffer time into the event rundown are effective solutions to address these issues. The findings of this study confirm that solid coordination is a key element in unifying the vision, streamlining operations, and delivering an event that is not only technically successful but also emotionally and educationally impactful for the audience. Coordination in an event is not merely a technical mechanism, but also a strategic foundation that is crucial for organizing an effective and meaningful event.

The loading in and loading out processes are crucial stages in event production. Although often invisible to the audience, they have a direct impact on the smooth running and quality of the event. This study aims to examine the implementation of the loading process at the Pancaverse event held at Depok City Square, focusing on technical dynamics, field challenges, and the implemented solution strategies. This study uses a descriptive qualitative approach through a case study, where data was obtained through field observations, in-depth interviews with five key informants, and technical documentation of the event. The results show that the success of the loading process is highly dependent on several key factors, including detailed planning, clear work zone division, and responsive inter-team communication. Thorough planning before the event begins is crucial to minimize technical errors during the loading process. Furthermore, a structured work zone division facilitates coordination between teams and accelerates workflow. Effective communication between teams, both internally and with external parties, also significantly influences the smooth running of the loading process. However, external factors such as bad weather and miscommunication between vendors are major challenges faced. These challenges can impact the smooth logistics and the overall loading process. Therefore, risk mitigation is carried out through cross-checking logistics, intensive coordination with external parties, and providing backup plans in case of obstacles. The use of a logistics checklist and tagging system has also proven effective in accelerating the identification of goods during unloading, thereby streamlining the loading and unloading process. Overall, this study emphasizes the importance of technical and managerial readiness in handling the loading process as an integral part of event production. These findings are expected to provide practical insights for event industry players in designing and implementing more adaptive and efficient logistics strategies in the field.

Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.

The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.

In the digital era, local governments face significant challenges in building a positive public image of regional leaders. The changing public communications landscape driven by technological advancements demands public relations (PR) strategies that are not only informative but also able to engage the emotional and symbolic dimensions of society. The main problem identified is the limited effectiveness of PR content strategies in changing public perceptions. Most content still emphasizes the delivery of factual information, but does not optimally develop narratives, symbols, and interactions that can strengthen the leadership image. This study analyzes this problem using the ADO (Antecedent-Decision-Outcome) approach. Within this framework, PR content innovation is positioned as a prerequisite factor (antecedent), digital communication strategies as the decision (decision), and the formation of the regional leader's image as the final outcome (outcome). The study was conducted using a Systematic Literature Review (SLR) of seven scientific articles that met the inclusion criteria. The analysis is supported by Image Management Theory, Government Communication Theory, and the New Public Governance paradigm, which emphasizes collaboration, transparency, and public participation in governance. Research findings indicate that innovative digital communication strategies—such as the use of social media, visualization of leadership activities, personal narratives, and two-way interactions with citizens—have a significant impact on building and strengthening a positive image of regional leaders. This approach not only increases public trust but also creates more meaningful engagement between leaders and the public. The study's findings confirm that PR plays a strategic role as a key actor in shaping public perceptions of regional leadership in the digital era. The success of image building depends not only on the quality of the message, but also on PR's creativity, consistency, and ability to adapt modern communication technology to meet the dynamics of public information needs and expectations.

White-collar crime has evolved to a transnational scale, transcending national boundaries. The crimes are increasingly sophisticated and well-organized, making them difficult to detect and eradicate effectively. Criminals continually seek to secure their proceeds through various means, including complex schemes of money laundering involving international financial networks. To enforce the law on money laundering, proof of the occurrence of money laundering is necessary. Therefore, prior to carrying out the investigation, several key elements must be understood, including the basic concepts of money laundering, the methods of money laundering, and indirect methods of evidence. The crime of money laundering is based on Law No. 15 of 2002 and has been carried out in accordance with the applicable provisions, namely Law No. 8 of 1981 concerning the Criminal Procedure Code (KUHAP), and the Procedural Law contained in Law No. 15 of 2002 concerning the Crime of Money Laundering as amended by Law No. 25 of 2003 concerning Amendments to Law No. 15 of 2002 concerning the Crime of Money Laundering. Obstacles that arise in investigating money laundering crimes can be categorized into two categories: legal and non-legal. Legal obstacles include provisions on bank secrecy, investigators' obligations to protect reporters and witnesses, investigators' incomplete perceptions of money laundering, and incomplete information from the Financial Transaction Reports and Analysis Center (PPATK). Non-legal obstacles include reporters not necessarily being victims, limited human resource capacity of investigators, lack of adequate facilities, minimal public awareness, insufficient institutional coordination, and technological gaps that hinder optimal enforcement efforts.

This study examines the role of discretion exercised by law enforcement officers, especially within the context of criminal investigations. Discretion refers to the authority granted to investigators, prosecutors, and judges to make decisions that are not always explicitly regulated by written laws or regulations. It is granted to allow flexibility in addressing situations that require quick, context-specific decisions. Discretion is necessary because not every legal situation can be anticipated in advance by the law, especially in dynamic and unpredictable situations that law enforcement professionals encounter daily. However, the exercise of discretion must be grounded in the core principles of justice, legal certainty, and respect for human rights, ensuring that decisions are made fairly and in accordance with legal norms. While discretion allows law enforcement officers to exercise judgment and adapt to diverse situations, it also carries significant risks, particularly the potential for abuse of power. Such abuse could manifest in inappropriate criminalization of innocent individuals, discriminatory practices, or biased decisions that undermine the legitimacy of the justice system. The possibility of such negative consequences necessitates a careful and responsible approach to the application of discretion. Law enforcement officers must not only act in accordance with the law but also adhere to ethical standards and ensure that their decisions are made transparently and equitably. Therefore, the study emphasizes the need for strict oversight and the development of clear, consistent guidelines to govern the exercise of discretion. Supervision mechanisms, such as internal audits and external oversight bodies, are crucial in monitoring law enforcement activities and ensuring that officers do not misuse their powers. Furthermore, providing adequate training to law enforcement personnel on the ethical and legal boundaries of discretion is vital in preventing arbitrary or unjust decisions.

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.