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• Article

  The capital buffer paradox: Strong heterogeneity in profitability determinants between small and over capitalized banks in Indonesia

  Baharuddin Baharuddin, Budi Krisnanto, Abdul Gafar Samalam, Muhammad Rizal

  31 Dec 2025 · DOI: 10.55942/pssj.v5i12.1053

  222 Views

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  bank profitability return on assets capital adequacy ratio loan to deposit ratio moderation over capitalization Indonesian banking
• Article

  Reviews of Tax Planning in Indonesia: The Implementation & Analytical Approach

  Nendi Juhandi, Syarifuddin Lakasse

  28 Feb 2022 · DOI: 10.55942/pssj.v2i2.167

  446 Views

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  Tax Planning Fiscal Tax Method Reconciliation Financial Statement
• Article 2026

  Mimicry in child marriage in the novel Yuni by Ade Ubaidil

  Maman Qomaruzzaman

  31 Mar 2026 · DOI: 10.55942/pssj.v6i3.1548

  12 Views

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  mimicry child marriage postcolonial theory gender identity Yuni novel
• Article 2026

  Integrating artificial intelligence as a catalyst for entrepreneurship education in higher education: a conceptual framework for Indonesian higher education

  Heru Wijayanto Aripradono

  01 Apr 2026 · DOI: 10.55942/pssj.v6i4.1445

  47 Views

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  entrepreneurship education artificial intelligence educational technology digital transformation information technology management
• Article

  The boomerang effect of the cassava floor price policy: An analysis of the impact of the governor of Lampung’s directive on the tapioca industry and farmers’ welfare

  Ulfa Umayasari, Goestyari Kurnia Amantha

  30 Jun 2025 · DOI: 10.55942/pssj.v5i6.451

  438 Views

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  price intervention cassava agricultural policy starch content Lampung