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
PDF
111

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
PDF
86

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
PDF
53

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
PDF
80

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
PDF
81

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
PDF
80

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
PDF
76

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
PDF
58

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
PDF
51

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
PDF
52

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
PDF
36

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
PDF
65

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
PDF
47

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
PDF
45

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
PDF
32