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Karlina Dwi Febrianingsih; Aulya Nur’ain

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Diabetes mellitus is a chronic disease that requires long-term pharmacological therapy, increasing the risk of Drug Related Problems (DRPs). DRPs can affect the success of therapy, increase the risk of complications, and reduce the patient's quality of life. This article aims to identify the use of antidiabetic drugs, the characteristics of DRPs, and their clinical implications. The method used was a literature review of articles from 2016-2026 that are relevant to the analysis of DRPs in diabetes mellitus patients. The results of the study indicate that metformin is the most widely used antidiabetic drug, both as a single therapy and in combination. The dominant types of DRPs include drug interactions, inappropriate drug selection, inappropriate dosages, omissions from therapy, and use of drugs without indications. These DRPs can cause hypoglycemia, failure to achieve glycemic control targets, an increased risk of complications, and increased duration and cost of treatment. Based on the results of the study, it is concluded that DRPs remain a challenge in the management of diabetes mellitus therapy, requiring more optimal monitoring and an active role of pharmacists through medication review to improve the safety, effectiveness, and quality of treatment.

Nazira Yuniar Asri Yanti; Hafifah Nasution; Putri Haryani

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness, contribution, and optimization strategies of Restaurant Tax and Hotel Tax in supporting the sustainability of Local Own-Source Revenue (PAD) of Bogor City. The study employed a descriptive method with a quantitative approach supported by qualitative data. The results indicate that the effectiveness levels of Restaurant Tax and Hotel Tax in Bogor City were categorized as highly effective, with average effectiveness ratios of 107.24%, and 117.74%, respectively. However, the contribution of Restaurant Tax to Local Own-Source Revenue was only 13.55%, which falls into the less contributive category, while the contribution of Hotel Tax was 8.03%, categorized as very low contributive. Based on the SWOT analysis, the reccomended optimization strategies include expanding the tax base through taxpayer data collection and updating, optimizing digital-based payment and monitoring systems, enhancing human resource capacity, strenghening tax education and outreach programs, developing risk based supervision, and improving inter agency cooperation. The implementation of these strategies is expected to increase the revenue and contribution of Restaurant Tax and Hotel Tax in supporting the sustainability of Bogor City’s Local Own-Source Revenue.

Mukhlis Purnama Hadi

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Banks' Relationship Manager (RM) rotation policies conceal a retention risk: premium customers loyal to individual RMs may migrate following replacement triggered by relational disruption, not service failure. This conceptual study builds a theoretical framework explaining Emerging HNWI customer migration intention following RM turnover, integrating three antecedents adapted from the Service Provider Switching Model (SPSM): Relational Embeddedness (RE) as a mooring factor, Relational Trust toward the former RM (RT) as a paradoxical push factor through the Relational Loss Effect mechanism, and Community-Validated Trust (CVT) as the primary migration inhibitor. CVT is conceptualized as trust formed prior to direct interaction through personal communal validation distinct from reputation trust, social trust, swift trust, and social proof. Three boundary conditions of CVT are explicitly identified for testability and cross-context comparison. Primary contributions: (1) CVT as a SPSM extension for relational disruption contexts; (2) Relational Loss Effect bridging trust theory and paradoxical migration behavior.

Widia Ningsih; Yeye Suhaety; Lilis Marlina

JURNAL RISET MANAJEMEN (JURMA) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines the partial and simultaneous effects of promotional strategies, risk perception, and resale price perception on public interest in gold investment at PT Pegadaian Dompu Branch. The research employed a quantitative explanatory approach involving 96 respondents selected from a population of 50,000 customers using purposive sampling. Data were collected through a structured questionnaire based on a five-point Likert scale and analyzed using multiple linear regression with SPSS version 26. The findings reveal that promotional strategies have a positive and significant influence on public interest in gold investment, indicating that effective promotional activities encourage customers to invest. Risk perception also shows a positive and significant effect, suggesting that customers with better understanding and management of investment risks are more inclined to invest in gold. In addition, resale price perception positively and significantly affects investment interest, reflecting the importance of customers' confidence in obtaining favorable resale values. Simultaneous testing using the F-test confirms that the three independent variables jointly have a significant effect on public interest in gold investment. The coefficient of determination shows an Adjusted R Square value of 33.9%, meaning that promotional strategies, risk perception, and resale price perception explain 33.9% of the variation in investment interest, while the remaining 66.1% is influenced by other factors not included in this research model.

Gusnafitri Gusnafitri

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the effect of capital structure, asset growth, and firm size on firm value in plastic and packaging sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), asset growth is measured by the asset growth ratio, and firm size is measured using the natural logarithm of total assets. This research employed an explanatory quantitative approach using secondary data obtained from financial statements, annual reports, and stock price data. The sample consisted of 11 companies observed over five years, resulting in 55 panel data observations. Data were analyzed using panel data regression through the Common Effect Model, Fixed Effect Model, and Random Effect Model, with model selection based on the Chow, Hausman, and Lagrange Multiplier tests. The results indicate that capital structure, asset growth, and firm size have no significant effect on firm value, either partially or simultaneously. These findings suggest that firm value in the plastic and packaging sub-sector is not sufficiently explained by financing structure, asset expansion, or company size. Investors are more likely to consider other factors, such as profitability, operational efficiency, cash flow, sales growth, raw material risk, and sustainability prospects. Therefore, companies should improve financial performance, asset efficiency, cost control, and sustainable innovation to enhance firm value.

Muhammad Nur Karim Al Ismariy; Luthfi Eka Wispriyanti; Ridho Sadillah Ahmad

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

This study examines the recurring traffic accidents at the Bawen intersection in Semarang Regency, particularly involving heavy vehicles descending from the toll exit. The research aims to analyze the underlying causes and formulate an effective accident prevention model. Using a qualitative empirical juridical approach, data were collected through field observations, interviews, and document analysis. The findings reveal that accidents are caused by a systemic interaction of factors, including inadequate road geometry, vehicle technical failures (especially brake malfunction), driver fatigue and limited competence, suboptimal traffic management, and weak preventive law enforcement. These interrelated factors create a high-risk traffic environment, particularly at signalized intersections at the end of steep descents. The study proposes an integrated prevention model combining infrastructure improvement, vehicle supervision, driver capacity enhancement, technology-based traffic management, and preventive law enforcement. This model emphasizes a holistic and sustainable approach to traffic safety. The implications highlight the need for coordinated policies among stakeholders to reduce accident rates and improve overall road safety in the region.

Angela Merici Wahyuningtyas; Antonius Aru Hadi Eka Sayoga

Sinov : Media Informasi Penelitian Kabupaten Semarang 2026 Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kabupaten Semarang

Tuntang District, Semarang Regency, has vast and diverse cultural and artistic potential, encompassing both contemporary and traditional forms. However, its artistic development has not been optimally explored. This study aims to analyze artistic preferences, sources of introduction, motivation, and formulate a pentahelix-based arts development strategy for junior high school students in Tuntang. Using a qualitative descriptive approach, data from 98 respondents was collected using stratified random sampling. The results showed that acting was the primary preference (41%), followed by dance (33%), driven by the motivation to improve their economic well-being through the entertainment world. Schools were found to be a key player in arts introduction, with 81% of respondents being exposed to arts through school assignments and facilities. Motivations varied, ranging from economic incentives (opportunities for independent income), to leisure time (positive recreation), to intrinsic motivation and the preservation of family traditions. However, this research identified a critical juncture in the risk of cultural exclusivity that could marginalize certain groups. As a solution, a short-term development strategy was formulated through strengthening extracurricular activities, and a medium-term strategy through the establishment of a pentahelix forum. Synergy between students, schools, families, communities, government, and the business world is essential for transforming traditional arts into cultural tourism attractions that can improve community welfare while maintaining the sustainability of intangible cultural values.

Salma Nafisa Qurrotu’Aini; Slamet Wiyono; Zaenul Arif

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The internship registration process at the Communication and Information Office of Tegal Regency is still carried out manually, resulting in several problems, such as lengthy registration procedures, difficulties in managing and retrieving data, and the risk of document loss. This study aims to design and develop a web-based internship registration information system that supports the registration, verification, selection, and information delivery processes in an integrated manner. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing stages. The application was developed using the Laravel framework and MySQL database. System testing was conducted using the Black Box Testing method to ensure that all system functions operate according to user requirements.The results indicate that the developed system can simplify the internship registration process, improve data management efficiency, accelerate the selection process, and provide real-time registration status information to applicants. Based on the testing results, all system features function properly and meet the predetermined functional requirements.

Farchatul Hudayah; Slamet Wiyono; Zaenul Arif

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Advancements in information technology encourage MSMEs to utilize information systems to enhance the effectiveness of their business management. Es Teh Arjuna, an MSME in Tegal City, faces challenges in monitoring partner sales and managing revenue because transactions are recorded manually using disparate methods; this results in slow data recapitulation, a risk of recording errors, and difficulty for the business owner in quickly accessing sales information. This study aims to analyze requirements, design, develop, and test a web-based information system for partner sales and revenue that provides information in  real-time. The Waterfall model was used for system development, while data collection involved observation, interviews, and a literature review. The system was developed using PHP and MySQL and tested via Black Box Testing. The results demonstrate that the system successfully integrates sales data from all outlets into a centralized database, streamlining the management of products, outlets, employees, cashiers, and sales transactions, as well as facilitating the generation of revenue reports for specific periods. Furthermore, the system enables the business owner to monitor sales performance more quickly, accurately, and systematically, thereby supporting decision-making and improving the operational efficiency of Es Teh Arjuna.

Gunawati, Dita Novarina; Puspitasari, Cesaria Fitri; Arnyke, Errythrina Vinifera; Amalta, Luky; Damayanti, Cindy Audina

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Poultry agribusiness is a key driver of food security and rural economic development in developing countries. However, the sector remains vulnerable to infectious diseases such as avian influenza and Newcastle disease, which can disrupt production systems and supply chain continuity. Although previous studies have examined poultry disease control, biosecurity, and supply chain disruption, evidence on how risk and crisis communication supports outbreak management and resilience in developing-country poultry agribusiness remains fragmented. This study applied a systematic literature review (SLR) approach under PRISMA guidelines to synthesize risk and crisis communication strategies in poultry disease management and their contribution to supply chain resilience. Only seven relevant studies published between 2020 and 2025 met the inclusion criteria and were analyzed using the PICO framework. Quality assessment using the Mixed Methods Appraisal Tool (MMAT), combined with systematic data extraction in Microsoft Excel 2021, was conducted to improve methodological transparency and consistency. The novelty of this review lies in integrating communication strategies, enabling and constraining factors, digital tools, One Health perspectives, and public–private collaboration within a single analytical synthesis. The findings indicate that participatory, transparent, and coordinated communication can support disease prevention and crisis preparedness, particularly when strengthened by stakeholder trust, policy support, training, and accessible information channels. However, limited digital literacy, inadequate infrastructure, and cultural barriers may reduce communication effectiveness. Overall, this review highlights the need for inclusive communication systems and collaborative governance to strengthen poultry supply chain resilience in developing countries, while recognizing that the small evidence base limits broad generalization.

Akhzdor, Abdaniel Aulasamai; Kusumastuti, Anie Eka

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

Zakia Ulrahmah; Hafni Zahara; Martina Martina

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Acute Respiratory Infection (ARI) remains a major public health problem in Indonesia. Based on the 2025 National Health Reporting System survey, ARI ranked first among diseases with the highest number of cases, reaching more than 14.5 million cases. This study aimed to determine and analyze the relationship between environmental sanitation and nutritional status with the incidence of ARI among children under five following flood disasters in the working area of Panteraja Community Health Center, Pidie Jaya Regency. The study employed a quantitative method with an analytical observational design using a case-control approach. The dependent variable was the incidence of ARI among under-five children, while the independent variables were environmental sanitation and nutritional status. The sample consisted of 122 children under five, including 61 children with ARI and 61 children without ARI. The results of the chi-square test showed a significant relationship between environmental sanitation and ARI incidence (p = 0.000; OR = 0.042; 95% CI = 0.014–0.133), as well as between nutritional status and ARI incidence (p = 0.000; OR = 0.011; 95% CI = 0.001–0.083). These findings indicate that poor environmental sanitation and inadequate nutritional status contribute to the occurrence of ARI among children under five after flooding. Therefore, promotive and preventive efforts, along with regular monitoring of children's nutritional status, are essential to reduce the risk of ARI.

Yuni Asnaini; Titik Kuntari; Vita Widyasari

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Stroke remains one of the leading causes of mortality and disability worldwide, including in Indonesia. The increasing prevalence of stroke and Years Lived with Disability (YLD) reflects its growing health burden. This study aimed to analyze trends in stroke prevalence and YLD in Indonesia during 2021–2023 using data from the Global Burden of Disease (GBD). A quantitative descriptive design with an ecological and time-trend approach was employed. Secondary data were obtained from the GBD Results Tool and analyzed using R version 4.4.1. The analysis focused on major geographical regions across Indonesia. The results showed a gradual increase in both stroke prevalence and YLD during the study period. Java recorded the highest prevalence and YLD, while Maluku and Papua showed lower prevalence but greater variation in YLD. These trends were associated with urbanization, unhealthy lifestyles, hypertension, diabetes, and unequal access to healthcare and rehabilitation services. Pearson correlation analysis demonstrated a very strong association between stroke prevalence and YLD (r > 0.99) across all years. The findings highlight increasing stroke burden and regional disparities, emphasizing the need for equitable healthcare access, risk factor control, and strengthened post-stroke rehabilitation programs.

Irma Nurvita Zerlinda; Vita Widyasari; Titik Kuntari

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Colorectal cancer and paralytic ileus are significant health concerns worldwide, including in Indonesia, where their prevalence and mortality rates have shown concerning trends. This study aims to compare the prevalence and mortality of paralytic ileus and colorectal cancer in Indonesia using data from the Global Burden of Disease (GBD) for the years 2019, 2021, and 2023. A secondary data analysis was conducted using GBD 2023 data, focusing on prevalence, incidence, and mortality rates for both conditions across 34 provinces in Indonesia. The study employed a time-trend analysis to observe the changes in disease burden over the specified years, along with examining the differences in disease characteristics based on sex, age groups, and regions. Results indicated that colorectal cancer has a higher burden of disease, with significantly higher prevalence and mortality rates compared to paralytic ileus. This highlights the urgent need for enhanced prevention, early detection, and management strategies for colorectal cancer in Indonesia. The findings emphasize the importance of integrated healthcare policies to address both conditions effectively, focusing on regions with the highest disease burden. Further research is recommended to explore the underlying risk factors and to evaluate the effectiveness of current healthcare interventions.

Lahagu, Nicolas; Lahagu, Nicolas Elsada; Simbolon, Leni Kartika; Lotar Mateus Sinaga

JURNAL ILMIAH KOMPUTER GRAFIS 2026 UNIVERSITAS STEKOM

Manual server administration introduces operational inefficiencies and elevated risks of human error. This study evaluated the effectiveness of server administration automation utilizing Shell scripting and Cron Job scheduling within a virtualized Linux Debian 12 environment. An experimental method compared manual execution against automated procesases based on execution duration, resource consumption, and error reduction. The findings indicated that the automated system executed backup routines within 0.043 seconds, demonstrating a 95.16% time efficiency increase compared to the manual baseline of 0.89 seconds. Automated monitoring maintained a stable resource allocation, utilizing 275 megabytes of memory and low central processing unit usage between 0.0% and 1.3%. Furthermore, automation reduced operational failures to 0%. In conclusion, this integration significantly optimizes server reliability.

Maulia Afidah Cahyani

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Background: Low birth weight (LBW) remains a major public health concern worldwide due to its significant contribution to neonatal morbidity and mortality, as well as its long-term adverse health consequences. Pregnancy intention has been identified as a potential determinant of adverse birth outcomes; however, evidence regarding its association with LBW remains inconsistent. This study aimed to examine the association between pregnancy intention and low birth weight in Indonesia using data from the 2012 Indonesian Demographic and Health Survey (IDHS). A cross-sectional study was conducted using secondary data from the 2012 IDHS. The study included 8,922 married women aged 15–49 years who had a singleton live birth within five years preceding the survey. Pregnancy intention was categorized as intended, mistimed, and unwanted. Multivariable logistic regression analysis was performed to assess the association between pregnancy intention and LBW after controlling for potential confounding variables. The prevalence of LBW was 6.2%. After adjustment for maternal age and antenatal care (ANC) visits, no significant association was found between mistimed pregnancy and LBW (AOR = 1.055; 95% CI: 0.765–1.454). An interaction effect was identified between unwanted pregnancy and pregnancy complications. Women with unwanted pregnancies accompanied by pregnancy complications had a higher risk of delivering LBW infants compared with women whose pregnancies were intended and without complications. Nevertheless, pregnancy intention was not significantly associated with LBW overall after adjustment for confounding factors. Maternal age outside the optimal reproductive age range (<20 years or >35 years) and inadequate ANC utilization were significantly associated with an increased risk of LBW. Pregnancy intention was not independently associated with low birth weight among Indonesian women after controlling for maternal and healthcare-related factors. Maternal age and antenatal care utilization were more consistent determinants of LBW. Strengthening maternal health services, particularly adequate antenatal care and early detection of pregnancy complications, may contribute to reducing the burden of low birth weight in Indonesia.

Rifa Ranti Nuraini; Nur Zeina Maya Sari; Uswatun Hasanah

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study examines the effects of Net Profit Margin, audit opinion, and firm size on audit delay among construction companies listed on the Indonesia Stock Exchange from 2019 to 2025. Audit delay is measured as the period between the fiscal year-end and the issuance date of the independent auditor’s report. Timely financial reporting is particularly important in the construction sector due to its complex long-term projects, progress-based revenue recognition, cost estimation, and high financial risks. Using a quantitative approach, the study analyzes secondary data from annual financial statements and independent auditor reports. The sample includes 14 construction companies observed over seven years, producing 98 observations. Panel data regression was conducted using EViews, with the Chow, Hausman, and Lagrange Multiplier tests identifying the Random Effect Model as the most appropriate estimation method. The findings show that Net Profit Margin does not significantly affect audit delay. In contrast, audit opinion and firm size have negative and significant effects, indicating that favorable audit opinions and larger company size are associated with shorter audit completion periods. Collectively, the three variables significantly influence audit delay, although they explain only 15.75% of its variation.

Rizka Triadiati Ikhsantiningtyas Pratisti; Utami Utami; Vita Widyasari

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

This study aims to analyze the trends in the prevalence of ischemic heart disease (IHD) in Indonesia from 2019 to 2023 based on data from the Global Burden of Disease (GBD) study, with a focus on gender differences between males and females. The data used in this study includes detailed prevalence data for IHD based on province and gender. The analysis reveals that the prevalence of IHD is higher in males than in females, with greater fluctuations observed in females, particularly after menopause. Although there are significant differences in the prevalence across several provinces, risk factors such as smoking, obesity, hypertension, and diabetes contribute significantly to the increasing prevalence of this disease. However, the differences in prevalence between provinces and genders are not always statistically significant, indicating that other factors such as access to healthcare, lifestyle, and socio-economic factors also influence the distribution of this disease. This study provides valuable insights for the development of gender-based heart disease prevention policies and introduces more targeted interventions.

Dian Rezki Wijaya; Syahrul Basri; M. Fais Satrianegara; Zulqadri Zulqadri; Ainun Nardiah

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Open burning of household waste remains the dominant waste disposal practice in rural areas of Indonesia, posing significant risks to public health and environmental quality. This community service activity aimed to provide an innovative, low-smoke waste combustion solution — the rocket stove incinerator — to the residents of Dusun Allukeke, Desa Belapunranga, Kecamatan Parangloe, Kabupaten Gowa. A baseline survey conducted during PBL 1 revealed that 87.6% of households disposed of waste through open burning. An asset-based community development (ABCD) approach was adopted, engaging community members at every stage from planning, construction, to utilisation. The rocket stove was constructed over three days using locally available materials and was demonstrated to significantly reduce visible smoke emissions compared to conventional open burning. The technology works through a vertically insulated combustion chamber that promotes near-complete combustion, reducing waste volume by 50–90% while suppressing particulate matter and hydrocarbon emissions. Community participation strengthened local ownership of the solution. This activity demonstrates that appropriate technology co-constructed with communities can serve as a practical, sustainable, and replicable model for rural waste management.

Bagus Risanto; Dwi Irma Febriani; Iqnatia Septiany Karina

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.