Published: July 16, 2025

Articles

TAX AVOIDANCE SEKTOR REAL ESTATE DAN PROPERTI: MODERASI UKURAN PERUSAHAAN ATAS LEVERAGE, PROFITABILITAS, PERTUMBUHAN PENJUALAN

TAX AVOIDANCE IN REAL ESTATE AND PROPERTY: FIRM SIZE MODERATES LEVERAGE, PROFITABILITY, SALES GROWTH

10.31258/current.6.2.839-852
240-253 Aifa Izzwatul Hikmah, Zuraidah Zuraidah
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203

PEREMPUAN DI DIREKSI, KEBANGSAAN, DAN KAPABILITAS: MAMPUKAH KOMITE AUDIT MEMBATASI AKUNTANSI KREATIF?

FEMALE DIRECTORS, NATIONALITY, AND CAPABILITY: CAN AUDIT COMMITTEES CURB CREATIVE ACCOUNTING?

10.31258/current.6.2.853-870
254-271 Riyan Hidayat, Poppy Nurmayanti, Azwir Nasir
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158

MEMBANGUN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH MELALUI KOMPETENSI, KEJELASAN SASARAN ANGGARAN, DAN SISTEM PELAPORAN

BUILDING GOVERNMENT PERFORMANCE ACCOUNTABILITY THROUGH COMPETENCE, BUDGET GOAL CLARITY, AND REPORTING SYSTEM

10.31258/current.6.2.272-285
272-285 Anggi Risma Warni, Edfan Darlis, Al Azhar A
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76

E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, FINANCIAL LITERACY AND ACCOUNTING KNOWLEDGE: KEY DRIVERS OF MSME SUCCESS IN MALANG CITY

10.31258/current.6.2.286-300
286-300 Khalimatus Sa'Diyyah, Yuliati Yuliati
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110

KESIAPAN KOMPETENSI AUDITOR DALAM MENJAWAB TANTANGAN KUALITAS AUDIT DI ERA DIGITAL: PERAN MODERASI TEKNOLOGI CYBERSECURITY

AUDITOR COMPETENCY READINESS IN ADDRESSING AUDIT QUALITY CHALLENGES IN THE DIGITAL ERA: THE MODERATING ROLE OF CYBERSECURITY TECHNOLOGY

10.31258/current.6.2.301-315
301-315 Isna Diva Nur Priardhina, Rida Perwita Sari
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126

DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI

DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION

10.31258/current.6.2.316-334
316-334 Ego Muslim, Taufeni Taufik, Nur Azlina
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113

PENGARUH GREEN INVESTMENT DAN CSR INVESTMENT TERHADAP SUSTAINABLE PERFORMANCE: PERAN MEDIASI FINANCIAL PERFORMANCE

THE EFFECT GREEN INVESTMENT AND CSR INVESTMENT ON SUSTAINABLE PERFORMANCE: THE MEDIATING ROLE OF FINANCIAL PERFORMANCE

10.31258/current.6.2.335-350
335-350 Alifia Putri Puspitasari, Astrini Aning Widoretno
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103

TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA

SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA

10.31258/current.6.2.351-363
351-363 Tantri Paramitha, Rita Anugerah, Novita Indrawati
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78

PENGHINDARAN PAJAK PERUSAHAAN MULTINASIONAL: PENGARUH INTENSITAS MODAL, KAPITALISASI TIPIS, DAN HARGA TRANSFER DENGAN MODERASI NEGARA SURGA PAJAK

PENGHINDARAN PAJAK OF MULTINATIONAL COMPANIES: THE EFFECT OF CAPITAL INTENSITY, THIN CAPITALIZATION, AND HARGA TRANSFER WITH THE MODERATING ROLE OF TAX HAVENS

10.31258/current.6.2.364-381
364-381 Ulpa Gusharita, Vince Ratnawati, Arumega Zarefar
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80

MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK

EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION

10.31258/current.6.2.282-403
382-403 Sabrina Dwi Aprilia, Yessica Amelia, Ngadi Permana
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82

KECENDERUNGAN WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN TAX EVASION: PERSPEKTIF ANALISIS MULTINOMIAL

10.31258/current.6.2.404-416
404-416 Nur Wachidah Yulianti, Fina Afifka
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57

MENUJU UMKM BERKELANJUTAN: INTEGRASI DIGITALISASI AKUNTANSI, KOMPETENSI SDM, DAN PENGELOLAAN KEUANGAN

TOWARDS SUSTAINABLE MSMES: INTEGRATING ACCOUNTING DIGITALIZATION, HUMAN RESOURCE COMPETENCE, AND FINANCIAL MANAGEMENT

10.31258/current.6.2.417-431
417-431 Yesi Rahma Aulia, Novia Rizki
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90

REAL EARNINGS MANAGEMENT: PERAN MEDIATOR INTERNAL CONTROL DALAM HUBUNGAN FINANCIAL DISTRESS DAN GOOD CORPORATE GOVERNANCE

REAL EARNINGS MANAGEMENT: THE MEDIATING ROLE OF INTERNAL CONTROL IN THE RELATIONSHIP BETWEEN FINANCIAL DISTRESS AND GOOD CORPORATE GOVERNANCE

10.31258/current.6.2.432-451
432-451 Reskino Reskino, Anisa Nur Juliana, Yesi Mutia Basri
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88

APAKAH LEAN MANUFACTURING MEMEDIASI HUBUNGAN ANTARA CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN?

DOES LEAN MANUFACTURING MEDIATE THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND FIRM VALUE?

10.31258/current.6.2.452-466
452-466 Fernanda Putri Jelita, Tantina Haryati
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70

CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE: EXAMINING THE MEDIATION OF MARKET PERFORMANCE AND THE MODERATING OF WOMEN ON BOARD

10.31258/current.6.2.467-482
467-482 Eka Hariyani, Zirman Zirman, Yesi Mutia Basri, Sri Indriani
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57