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• Article

  The effect of leverage, liquidity, and accounting conservatism on tax avoidance with financial distress as a moderating variable

  Vic Vincent Salim, Yulia Setyarini

  29 Aug 2025 · DOI: 10.55942/pssj.v5i8.669

  462 Views

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  Tax avoidance leverage liquidity accounting conservatism financial distress agency theory ETR
• Article 2026

  The normative study of the legal force of electronic mediation in digital business dispute resolution

  Andi Tri Utami Hasjim, Farahadayune Naharani Poetry

  13 Jan 2026 · DOI: 10.55942/pssj.v6i1.1127

  146 Views

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  electronic mediation digital business disputes legal force Indonesian mediation law
• Article 2026

  The symmetric effects of inflation, exchange rates, and international trade on Indonesia's balance of payments 2015-2024 based on ARDL

  Dyah Ayu Setianingrum, Rachel Dwitya Angellita, Priyagung Jati Pamungkas, Anzar Alfat Firdaus, Ratna Setyawati Gunawan

  12 Mar 2026 · DOI: 10.55942/pssj.v6i3.1111

  93 Views

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  ARDL Balance of payment Exchange rate International trade
• Article

  The effectiveness of market service fee collection management at Nanggalo Market in increasing local revenue (PAD) for Padang City

  Iis Mardiana Firjayanti, Syamsir Syamsir

  28 Oct 2025 · DOI: 10.55942/pssj.v5i10.893

  237 Views

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  Management Effectiveness Market Service Fees Local Revenue E-Fees Nanggalo Market.
• Article 2026

  Empirical analysis of the impact of monetary policy through interest rates on economic growth in Indonesia

  Muh. Qardawi Hamzah, Andi Ruslan , Ihsan Ashari

  05 Feb 2026 · DOI: 10.55942/pssj.v6i2.851

  158 Views

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  Monetary policy policy interest rate (BI Rate) inflation economic growth Gross Domestic Product (GDP)