Journal is established with the primary objective of providing a platform for the dissemination of scholarly work from both lecturers and students. This includes a wide range of academic contributions such as research papers, studies, and library-based investigations. The manuscripts or journal articles published in PEARL Volume 1 Number 3 features 5 articles contributed by 9 authors from 3 prestigious institutions.


From Indonesia: Budi Luhur University and Buddhi Dharma University.

From Ethiopia: Injibara University.

Include topics such as: Financial Planning, Leadership Styles and Employee Performance, Purchase Decision, Tax Avoidance, Influence of After-Sales Service.

DOI: https://doi.org/10.31253/pearl.v1i3

Published: 2026-04-01

The Influence of Financial Literacy, Income, and Financial Attitude on Financial Planning

168-181

DOI : https://doi.org/10.31253/pearl.v1i3.4004
Abstract views: 142 / PDF downloads: 102
DOI : https://doi.org/10.31253/pearl.v1i3.4376
Abstract views: 139 / PDF downloads: 78

The Influence of Product Quality, Social Media, Product Innovation, and Consumer Trust on Purchase Decision

200-217

DOI : https://doi.org/10.31253/pearl.v1i3.4385
Abstract views: 148 / PDF downloads: 127

The Influence of Managerial Ownership, Capital Intensity, Sales Growth, and Profitability on Tax Avoidance

218-235

DOI : https://doi.org/10.31253/pearl.v1i3.4395
Abstract views: 193 / PDF downloads: 172

The Influence of After-Sales Service, Brand Trust, Social Media, and Sustainable Innovation on Purchase Decisions

236-253

DOI : https://doi.org/10.31253/pearl.v1i3.4394
Abstract views: 117 / PDF downloads: 91