Vol. 15 No. 3 (2026): September

DOI: https://doi.org/10.33506/sl.v15i3
Published: 2026-06-15

Articles

  • The Effect of Transfer Pricing and Capital Intensity in Tax Avoidance

    Ferdiansyah Ferdiansyah, Dwi Septiani, Sunarto Sunarto
    1-21

  • The Effectiveness of Human Resource Management Strategies in Increasing Employee Loyalty at PT Valbury Asia Futures Medan Branch

    Nadia Sari Situmorang, Sri Ramadhani, Tri Inda Fadhila Rahma
    22-35

  • Analysis of the Application of the Local Government Information System (SIPD) in Realizing Transparency and Accountability at the Regional Finance and Revenue Management Agency (BPKPD) of Binjai City (Centralization)

    Lisa Raihanatul Husna, Laylan Syafina, Tuti Anggraini
    36-63

  • Analysis of Organizational Governance and Strengthening Strategies for MSME Sustainability: A Case Study of the Geothermal Coffee Process, a Fostered Partner of PT Pertamina Geothermal Energy in the Kamojang Area

    Muhammad Fawaz Aldisar, Katiya Nahda
    64-88