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Amelia Reza; Rahma Aulia Setianingsih; Naila Buana Jenisa; Sri Mulyeni

Jurnal Pendidikan Dirgantara 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Education is the main driver of a nation's progress, which is not only related to intellectual intelligence, but also the formation of student character. Unfortunately, currently the world of education is facing serious problems, such as declining interest in learning and increasingly complex external factors in the digital era. This study aims to explore in depth the impact of learning motivation on student academic achievement, identifying obstacles that hinder this achievement. The method used in the current study is a literature study with a qualitative approach. Data were collected through theoretical studies and analysis of various relevant scientific sources, including research journals and textbooks, which were then combined to develop a comprehensive argument. The findings of this study indicate that learning motivation is the main factor that encourages student persistence and consistency in achieving the best learning. Academic success is defined as the result of a complex interaction between internal and external factors, where the existence of a supporting ecosystem such as good learning facilities, a supportive environment, and effective communication between lecturers and students plays a very important role. On the other hand, phenomena such as digital fatigue, low independence, and excessive workload are identified as significant barriers that can reduce academic performance. This analysis concludes that there is synergy in strengthening psychological aspects and creating an adaptable learning environment to maintain the stability of academic achievement amidst global demands.

Nur Azizah Azzahra; Indra Zachreini

Inovasi Kesehatan Global 2026 Lembaga Pengembangan Kinerja Dosen

Patients with ANSD may have hearing thresholds that vary from normal to severe hearing loss, but they often have difficulty understanding speech, especially in noisy environments. This condition can be caused by various factors, including genetic mutations (such as in the OTOF gene), preterm birth, perinatal hypoxia, and hyperbilirubinemia. Some adult patients have been reported to develop ANSD following autoimmune disorders such as sensorimotor neuropathy or after chemotherapy with ototoxic agents such as cisplatin. Diagnosis of Auditory Neuropathy Spectrum Disorder (ANSD) begins with a comprehensive medical history to identify risk factors that play a role. A history of preterm birth, severe hyperbilirubinemia requiring exchange transfusion, perinatal hypoxia, ventilator use, and a family history of infection or genetic disorders are major risk factors. In addition, patients or parents often report delayed speech development, inability to understand speech (especially in noisy environments), or a discrepancy between previous hearing test results and the child’s behavioral response. The gold standard for diagnosing ANSD is a combination of: (1) positive OAE and/or CM, (2) absent or abnormal ABR, and (3) absent acoustic reflex. This diagnosis is established only if there is evidence that the cochlea is functioning normally but there is a disruption in auditory nerve transmission. Routine monitoring is conducted to assess hearing and language development and adjust devices and therapy methods according to the patient’s needs. Counseling and education for families are also crucial components to provide optimal support at home and improve the patient’s quality of life. A comprehensive multidisciplinary approach is essential to ensure effective management of ANSD and achieve the best possible outcomes.

Didit Darmawan; Suzakqi Arjun Ishari; Muhammad Arya Pramudya

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

Aldika Maulizi Effendi; Agus Ariyanto; Febyolla Presilawati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

Norwanda Norwanda; Wulan Sri Wahyuni; Nadia Irani

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the role of local governments in improving the quality of public services as part of an initiative to achieve responsive governance that prioritizes the public interest. This study departs from the limitations of previous research, which tends to focus on the technical aspects of service quality, while the strategic role of local governments as the primary actors in improving the quality of public services remains underexplored. The purpose of this study is to analyze the role of local governments in improving the quality of public services and identify factors influencing the optimization of this role. The method used in this study is a qualitative approach through a literature review analyzing various secondary sources such as scientific books, national and international journals, regulations, and reports from relevant official institutions. The study findings indicate that local governments play a significant role in improving the quality of public services through three main dimensions: a community-focused service orientation, technology-based service innovation, and strengthening inclusive and collaborative service management. The integration of these three dimensions supports more efficient, transparent, and responsive public services to community needs. This research provides a conceptual contribution to the field of public administration, emphasizing the importance of strengthening the role of local governments as a key factor in sustainably improving the quality of public services.

Muthi’ah Irta Zhafirah; Femmy Andrifianie

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

Dysmenorrhea or menstrual pain, is a common health issue among adolescent girls, often disrupting daily activities and quality of life. Effective management of dysmenorrhea is strongly influenced by the level of knowledge and attitudes of adolescent girls toward this condition. This literature review aims to analyze the relationship between knowledge and attitudes regarding the management of menstrual pain among adolescent girls. Various studies indicate that while adequate knowledge about dysmenorrhea is important, the correlation between knowledge and attitude is not always significant. Some research finds that good knowledge does not necessarily translate into a positive attitude towards pain management, as other factors such as stress, anxiety, and reluctance to take action also play a role. However, there are studies that show a positive relationship between increased knowledge and better attitudes toward dysmenorrhea management,  although the strength of this association is very weak. Most adolescents tend to choose non-pharmacological management, such as rest and warm compresses, but many still ignore menstrual pain due to a lack of knowledge and information. Therefore, educational interventions and counseling in schools are essential to improve knowledge and foster positive attitudes in managing dysmenorrhea among adolescent girls. These efforts are expected to help adolescent girls manage menstrual pain more effectively and enhance their quality of life.

Eko Wahyu Irvan Saputro; Duta Liana; Yanuar Ramadhan

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Compliance with clinical pathways is a critical component in ensuring quality of care, patient safety, and cost efficiency in hospitals. However, its implementation continues to face challenges related to management systems and the work behavior of Healthcare Providers (HCPs). This study aimed to analyze the effect of performance-based remuneration systems and organizational support on clinical pathway compliance, with work discipline serving as an intervening variable among HCPs at Cabangbungin Regional General Hospital.This research employed a quantitative approach with an explanatory research design. Data were collected using structured questionnaires and analyzed through Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, supported by the three-box method analysis. The findings indicate that performance-based remuneration systems and work discipline have a significant positive effect on clinical pathway compliance. Furthermore, work discipline was found to strengthen the relationship between performance-based remuneration and compliance, confirming its mediating role. In contrast, organizational support did not show a significant direct or indirect effect on clinical pathway compliance.The study concludes that compliance with clinical pathways is more strongly influenced by performance control mechanisms and clinical work discipline than by general organizational support. These findings provide evidence-based insights for hospital management in designing sustainable strategies and policies to enhance clinical pathway adherence and improve service quality.

Andi Nurul Hidayatullah; Munawarah Munawarah; Nurwan Nurwan; Hikmatul Azizah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to: (1) describe the Arabic learning outcomes of boarding students at MAS DDI Pattojo; (2) describe the Arabic learning outcomes of non-boarding students; and (3) compare the learning outcomes of both groups. The research used a quantitative method with sociological and pedagogical approaches. The population consisted of 77 students from grades X and XI, with a saturated sampling technique involving 45 boarding students and 32 non-boarding students. Data were collected through observation, tests, and documentation, while data analysis applied descriptive and inferential statistical techniques. The findings show that both groups demonstrated relatively low performance in Arabic reading skills (mahārah qirā’ah). Boarding students achieved an average score of 30.89, while non-boarding students obtained an average score of 29.69. Furthermore, the Mann-Whitney U test revealed no significant difference between the two groups, as indicated by an Asymp. Sig. value of 0.615, which is greater than 0.05. These results indicate that the place of residence, whether boarding or non-boarding, is not a major factor influencing Arabic learning outcomes at MAS DDI Pattojo, suggesting that other educational or instructional factors may play a more significant role.

Amalia Indah Savitri; Debby Febriyan Eprilianto; Muhammad Farid Ma’ruf; Revienda Anita Fitrie

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyse the role of the East Java Provincial Transportation Agency in improving the quality of inter-city bus transportation services within the province (AKDP) based on Soekanto's role theory (in Solahudin et al, 2022), which is reviewed using three indicators: regulatory role, service role, and supervisory role. The research employed a qualitative research method with techniques of interviews, observation, and documentation of the Transportation Agency, Organda, PO owners, drivers and conductors, as well as passengers at Bungurasih Terminal. The results of the study show that in terms of regulation, the Transportation Agency has established tariff policies and Minimum Service Standards (SPM), but these have not functioned optimally as operational guidelines, as reflected in the low transparency of tariff information and the varying quality of the fleet. In terms of service, although safety inspection procedures and service facilities are available, the quality of safety, comfort, terminal facilities, as well as access to information and complaint mechanisms have not been consistently felt by users. In terms of supervision, tariff compliance control and SPM implementation remain weak and tend to be tolerant of irregularities. The main findings indicate a serious gap between normative standards and field practices, resulting in standards losing their coercive power as quality guarantors. Therefore, this study recommends strengthening the enforcement of standards in a firm and consistent manner, increasing the transparency of service and tariff information, and conducting supervision that is oriented towards tangible results for the community.

Safina Rahma Isro’in Maftukha; Muhammad Farid Ma’ruf; Galih Wahyu Pradana; Deby Febrian Eprilianto

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

M. Ariessandy Agustin

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Efforts to protect children who are victims of sexual violence crimes in Mesuji Regency have been carried out through the establishment of the Regional Technical Implementation Unit for the Protection of Women and Children (UPTD PPA). However, in practice, cases of sexual violence against children continue to occur. This study aims to analyze the role of the UPTD PPA of Mesuji Regency in fulfilling the rights of child victims of sexual violence crimes and to identify the factors that hinder the implementation of this role. This research employs normative juridical and empirical approaches. Data were collected through literature review and field studies, with informants consisting of the Head of the Mesuji Regency Office for Women’s Empowerment and Child Protection, the Head of the UPTD PPA of Mesuji Regency, and a lecturer in criminal law from the Faculty of Law, University of Lampung. Data analysis was conducted qualitatively. The results show that, normatively, the role of the UPTD PPA of Mesuji Regency has been implemented based on the prevailing laws and regulations, including the Child Protection Law, the Law on Sexual Violence Crimes, and regulations concerning the UPTD PPA. Factually, the UPTD PPA carries out preventive, handling, and recovery efforts through legal, medical, and psychological protection for child victims. However, the implementation of this role has not been optimal due to several inhibiting factors, namely limitations in human resources, inadequate facilities and infrastructure, low community participation and awareness, and cultural factors characterized by individualism. This study recommends optimizing the performance of the UPTD PPA through improvements in human resources, facilities and infrastructure, and strengthening community involvement in child protection.

Dewi Daryati; Sri Mulyeni

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Children with disabilities live with one or more conditions, physical, cognitive, sensory, or social, that limit their daily activities. These conditions necessitate specialized care and attention tailored to their specific needs. This study aims to explore how parents come to terms with their child’s condition, the factors that influence this acceptance, and its overall impact on family well-being. The results suggest that parental acceptance is rarely a straightforward process. It involves a complex emotional journey, often moving through stages of denial, anger, bargaining, and depression before reaching a point of acceptance. The speed and depth of this process are heavily influenced by both internal and external factors. Internally, spiritual values, educational background, and effective coping strategies play a vital role. Externally, the presence of social support and access to healthcare services are crucial. When parents embrace their child’s condition with unconditional love and focus on their potential, it significantly enhances the child’s developmental outcomes. Conversely, a lack of acceptance can increase the burden of caregiving and hinder the child’s progress.

Kareena Hilwa; Sri Astuty; Diah Retno Dwi Hastuti; Muhammad Syafri; Regina Regina

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Cryptocurrency has become a rapidly developing digital asset class that attracts widespread investor interest due to its decentralized, anonymous, and highly volatile nature. Such volatility creates uncertainty in market movements, making it important to understand the factors that drive fluctuations in returns. This research aims to examine how fundamental indicators namely price, trading volume, and market capitalization affect return volatility, as well as to determine which cryptocurrency demonstrates the highest market efficiency based on risk assessment. The study uses panel data covering the five largest cryptocurrencies by market capitalization (Bitcoin, Ethereum, Tether, USD Coin, and Binance Coin) over the period 2019–2023. The analytical methods applied include panel data regression to identify the determinants of volatility and Value at Risk (VaR) to measure asset risk and efficiency. The findings show that price and trading volume positively and significantly increase return volatility, whereas market capitalization exerts a negative and significant effect, indicating its stabilizing role. Based on VaR analysis, Binance Coin (BNB) emerges as the asset with the highest market efficiency. The study concludes that fundamental indicators play a crucial role in shaping volatility and that BNB offers relatively better risk performance compared to its peers.

Marshanda Febriana; Nova Zairina Lubis; Sufitni Sufitni; Tengku Helvi Mardiani

Jurnal Kesehatan dan Kedokteran 2026 Lembaga Pengembangan Kinerja Dosen

Acne vulgaris (AV) is a common dermatological condition affecting adolescents and young adults, with multifactorial causes including hormonal influences, increased follicular keratinization, excessive sebum production, and colonization by Cutibacterium acnes. External factors, particularly skincare behavior, are also considered to play an important role. The use of skincare products that are unsuitable for skin type or contain comedogenic ingredients such as mineral oil, lanolin, and certain silicones may clog pores and exacerbate acne. This study aimed to analyze the relationship between skincare product selection and usage behavior, types of skincare products used, and frequency of use with the occurrence of acne vulgaris among female medical students of the Faculty of Medicine, Universitas Sumatera Utara, cohorts 2022–2024. An analytical observational study with a cross-sectional design was conducted. Primary data were collected through an online questionnaire, while secondary data were obtained from the student directory. A total of 90 respondents were selected using stratified random sampling. Data analysis was performed using the Chi-square test. The results showed a significant association between skincare product selection and usage behavior and the occurrence of acne vulgaris (p = 0.043), as well as between the type of skincare products used and acne incidence (p < 0.001). However, no significant relationship was found between the frequency of skincare product use and acne vulgaris (p = 0.116). These findings indicate that appropriate product selection and type are more influential in acne development than usage frequency.

Meilana Chorisa Nuraini; Retno Indah Hernawati

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In 2024, Indonesia’s food and beverage industry recorded IDR 110.57 trillion in investment and achieved GDP growth above the national average, highlighting its rapid development and importance for the economy. However, this growth does not automatically increase firm value, as internal factors such as solvency, firm growth, and dividend policy may play a crucial role. This study investigates how those factors affect firm value in food and beverage companies listed on IDX during 2021–2024. The research population comprises 84 companies, with purposive sampling resulting in 47 observations from 13 firms over four years. Data were collected from annual reports and analyzed applying multiple linear regression with SPSS 26. The results show that solvency and dividend policy don’t significantly affect firm value, while firm growth has a significant positive impact. Simultaneously, all three variables positively influence firm value with an adjusted R² of 11.8%. The paper enriches the academic discussion by validating the applicability of signaling theory in showing that firm growth acts as a stronger signal compared to solvency or dividend policy in the food and beverage industry, offering useful implications for investors and managers.

Khairotul Nur Indah Wadria; Damri Damri; Mardhatillah Zulpiani

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This article discusses the role of Special Assistant Teachers (GPK) in creating an effective inclusive classroom, where all students, including children with special needs, can participate optimally in the learning process. GPK plays the role of facilitators, mediators, and regular teacher partners in accommodating diverse learning needs. This role is realized through individual needs assessments, adjustment of learning strategies, modification of teaching materials, and provision of academic and social-emotional support to students. The results of the study show that the success of inclusive education is greatly influenced by GPK's professional competence, especially in understanding the characteristics of children with special needs and implementing differentiatory learning. In addition, effective collaboration between GPK and regular teachers is a key factor in creating an inclusive and non-discriminatory learning environment. Institutional support, such as inclusive school policies, the availability of infrastructure, and the support of school leaders, also play an important role. This article emphasizes the need for sustainable professional development, clear division of duties, and supportive education policies to strengthen GPK's role in promoting inclusive education equity in Indonesia.

Prasetya, Rendy Angga Putra; Suwarsono, Bambang; Kurniawan, Brahma Wahyu

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to examine the effect of profitability ratios, namely Earnings per Share (EPS), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), on the stock price of PT Ciputra Development Tbk during the 2016–2023 period. The research employs a quantitative approach with a causal research design using secondary data derived from quarterly financial statements and stock closing prices published by the Indonesia Stock Exchange. The data were analyzed using multiple linear regression, supported by classical assumption tests, partial hypothesis testing (t-test), simultaneous testing (F-test), and the coefficient of determination (R²). The results show that EPS, NPM, and ROA do not have a significant effect on stock prices, while ROE has a positive and significant effect. Simultaneously, all profitability variables do not significantly influence stock prices. The coefficient of determination indicates that profitability ratios explain a relatively small proportion of stock price variation, suggesting that stock prices in the property sector are influenced more by external and market-related factors than by short-term profitability indicators. These findings imply that ROE is the most relevant profitability indicator for investors in assessing property sector stocks, while other profitability ratios play a limited role.

Juwita Siregar; Modella Raghel Monika; Aulia Putri Nadifa; Natasya Melinda Puspita

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

Yogatama, Ahmad Nizar

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid advancement of smartphone technology has shaped consumer buying behavior, especially among students who depend on these devices for learning and social interaction. This research examines how product features and price perceptions influence students’ decisions to purchase Oppo smartphones in Malang City. Using a quantitative research design, data were obtained through questionnaires distributed to 428 respondents and processed using multiple linear regression analysis. The findings indicate that both product features and perceived price positively and significantly affect purchasing decisions, with product features demonstrating a more dominant role. The proposed model accounts for 66.2% of the variance in purchase decisions, suggesting that these two factors play a substantial part in shaping consumer choices. The results highlight the need for manufacturers like Oppo to focus on continuous feature improvements and maintain competitive pricing to strengthen market appeal. It is also suggested that future studies integrate additional variables such as brand image, marketing promotions, or user experience to offer a broader and more in-depth explanation of the determinants influencing smartphone purchase behavior.

Angelia Setiadi; Retno Indah Hernawati; Chia-Ming Sun

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine how profits and company size affect tax avoidance in energy companies listed on the stock exchange between 2022 and 2024. This study applies a quantitative approach using secondary data from annual financial reports. The population data was taken from 18 energy companies listed on the Indonesia Stock Exchange, while the sample selection was conducted using purposive sampling. The main phenomenon affecting the test results is the existence of incentives for highly profitable companies to engage in tax avoidance due to the potential for more significant tax savings. In addition, large companies usually have more resources and complex organizational structures, which give them more opportunities to carry out innovative and aggressive tax planning. It is hoped that this study can offer a fresh understanding of tax avoidance practices in the energy sector in Indonesia. The impact of this study is important for authorities to understand the relationship between corporate profitability, entity size, and tax avoidance practices, especially in the energy sector, which plays a strategic role. This understanding can assist in formulating more appropriate taxation policies to maintain economic stability and fiscal justice. The novelty of this research lies in its focus on business entities in the energy sector listed on the Stock Exchange from 2022 to 2024, which is a dynamic period marked by global commodity price fluctuations, changes in energy policy, and significant geopolitical challenges.