Published: November 20, 2025

Articles

DOES BOARD COMMISSIONERS’ DIVERSITY MATTER IN WATER DISCLOSURE? EVIDENCE FROM INDONESIA STATE-OWNED ENTERPRISES

10.31258/current.6.3.483-494
483-494 Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
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89

THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY

10.31258/current.6.3.495-506
495-506 Andi Nur Ram Shafira, Andi Chairil Furqan, Selmita Paranoan
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67

INVESTIGATING THE IMPACT OF INTERNAL AUDIT COMPETENCE AND QUALITY ON BANK PERFORMANCE

10.31258/current.6.3.507-517
507-517 Henry Gunawan
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51

DETERMINASI PENGUNGKAPAN EMISI KARBON: PERAN PROFITABILITY, ENVIRONMENTAL PERFORMANCE, DAN GENDER DIVERSITY

DETERMINANTS OF CARBON EMISSION DISCLOSURE: THE ROLE OF PROFITABILITY, ENVIRONMENTAL PERFORMANCE, AND GENDER DIVERSITY IN ENERGY SECTOR COMPANIES

10.31258/current.6.3.518-525
518-525 Meilda Wiguna, Hardi, Eka Hariyani, Ulfa Afifah
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69

PENGARUH ESG DISCLOSURE, GREEN ACCOUNTING DAN INTELLECTUAL CAPITAL TERHADAP FIRM VALUE

THE EFFECT OF ESG DISCLOSURE, GREEN ACCOUNTING AND INTELLECTUAL CAPITAL ON FIRM VALUE

10.31258/current.6.3.526-537
526-537 Rendy Prasetiyo, Dea Annisa
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98

NEUROACCOUNTING DAN PENGAMBILAN KEPUTUSAN KEUANGAN: BUKTI EMPIRIS PADA UMKM KULINER DI JAWA TIMUR

NEUROACCOUNTING AND FINANCIAL DECISION MAKING: EMPIRICAL EVIDENCE IN CULINARY MSMES IN EAST JAVA

10.31258/current.6.3.538-558
538-558 Ratih Dewi Titisari Haryana, Gusti Dian Prayogi
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47

INFLUENCE OF PERCEIVED FAIRNESS AND TAX POLICY ON MOTOR VEHICLE TAX COMPLIANCE

10.31258/current.6.3.559-571
559-571 Oloan Sembiring, Fahrul Riza
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46

KNOWLEDGE-BASED VIEW, INTERNATIONAL STRATEGY, AND INNOVATION: EFFECTS ON FIRM PERFORMANCE IN MSME

10.31258/current.6.3.572-595
572-595 Maria Selvi Moron, Wisnu Yuwono, Erilia Kesumahati
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87

THE INFLUENCE OF REGIONAL FINANCIAL INDEPENDENCE AND EFFECTIVENESS ON THE QUALITY OF PUBLIC SERVICES

10.31258/current.6.3.596-606
596-606 Anisah Fadhilah, Rahma Masdar, Andi Chairil Furqan, Masruddin
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44

KUALITAS LAPORAN KEUANGAN LEMBAGA AMIL ZAKAT: PERAN STRUKTUR ORGANISASI, KUALITAS AUDIT, DAN SISTEM INFORMASI

FINANCIAL REPORT QUALITY OF AMIL ZAKAT INSTITUTIONS: THE ROLE OF ORGANIZATIONAL STRUCTURE, AUDIT QUALITY, AND INFORMATION SYSTEMS

10.31258/current.6.3.607-620
607-620 Pradita Dien Ayu Putri Zamil, Evi Ekawati, Is Susanto
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49

UNPACKING USER SATISFACTION IN MANDATORY E-GOVERNMENT: TESTING IS SUCCESS MODEL ON INDONESIA’S REGIONAL SYSTEM

10.31258/current.6.3.621-637
621-637 Rizqi Annisa, Wahyudin Nor
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35

MEMBANGUN KINERJA SUPPLY CHAIN UMKM MELALUI KEPERCAYAAN, KUALITAS INFORMASI, DAN BERBAGI INFORMASI

ENHANCING MSME SUPPLY CHAIN PERFORMANCE THROUGH TRUST, INFORMATION QUALITY, AND INFORMATION SHARING

10.31258/current.6.3.638-655
638-655 Shadiqin Nawara, Yesi Mutia Basri, Alfiati Silfi
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279

DOES FOREIGN OWNERSHIP MATTER IN THE RELATIONSHIP BETWEEN FIRM SIZE AND CARBON EMISSION DISCLOSURE?

10.31258/current.6.3.656-673
656-673 Arif Santoso, Ratri Kurniasari, Riskon Ginting, Adilah Permananingrum, Husnil Barry
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48

THE EFFECTIVENESS OF ENVIRONMENTAL FUNCTION SPENDING IN IMPROVING WASTE MANAGEMENT EFFICIENCY IN INDONESIA

10.31258/current.6.3.674-682
674-682 Ayu Lestari, Sri Ningsih
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103

MAMPUKAH KEPEMILIKAN INSTITUSIONAL MEMODERASI DETERMINAN YANG MEMENGARUHI KEUANGAN BERKELANJUTAN PERUSAHAAN PERBANKAN?

COULD THE INSTITUSIONAL OWNERHIP MODERATE THE DETERMINANTS THAT INFLUENCE SUSTAINABLE FINANCE OF BANKING COMPANIES ?

10.31258/current.6.3.683-700
683-700 Ade Rosadi Alwi, Herlina Lusmeida
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52

DETERMINING USER SATISFACTION REGIONAL GOVERNMENT INFORMATION SYSTEM (SIPD) USING EUCS MODEL IN REGIONAL FINANCIAL MANAGEMENT

10.31258/current.6.3.701-715
701-715 Abdul Hakim Mukhtar, Muhammad Din, Rahayu Indriasari, Erwinsyah
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51

PERAN PERSEPSI PENGGUNA DALAM MEMEDIASI ADOPSI ARTIFICIAL INTELLIGENCE (AI) DI KALANGAN MAHASISWA AKUNTANSI

10.31258/current.6.3.716-730
716-730 Nurabiah Nurabiah, Herlina Pusparini, Bambang, Nur Fitriyah
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41

GLOBAL TRENDS AND THEMATIC DYNAMICS IN GREEN ACCOUNTING RESEARCH (2000–2024): A BIBLIOMETRIC ANALYSIS OF SCOPUS PUBLICATIONS

10.31258/current.6.3.731-745
731-745 Anisa Rahman, Abdul Rohman
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52

DETERMINASI EFEKTIVITAS SISTEM INFORMASI AKUNTANSI: INTEGRASI MODEL TAM DAN TASK–TECHNOLOGY FIT

10.31258/current.6.3.746-764
746-764 Emrinaldi Nur DP, Ruhul Fitrios
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38

GENDER DIVERSITY DAN KINERJA ESG : PERAN MODERASI GENDER EQUALITY PADA PERUSAHAAN NON KEUANGAN DI INDONESIA

10.31258/current.6.3.765-776
765-776 Cahya Nurbaity, Arumge Zarefar, M Rasuli
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42