CURRENT

Jurnal Kajian Akuntansi dan Bisnis Terkini

CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini diterbitkan oleh Universitas Riau dibawah pengelolaan  Program Studi Akuntansi Fakultas Ekonomi dan Bisnis. Jurnal CURRENT terbit  secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini bertujuan untuk mempublikasikan hasil penelitian, pengkajian dan pengembangan terkait isu-isu terkini di bidang Akuntansi dan Bisnis, sehingga dapat memberikan kontribusi bagi keilmuan, praktek dan profesi akuntansi. Penerbitan CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini dilakukan setelah melalui   proses  peer review. CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini menerima naskah penelitian yang bersifat kuantitatif maupun kualitatif yang termasuk dalam berbagai skop kajian di bidang Akuntansi Publik, Corporate Governance, Perpajakan, Auditing, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Keperilakuan, Akuntansi Syariah. CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini memiliki E-ISSN 2721-1819 dan P-ISSN 27212416.

Jurnal CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini terindex dan teregistrasi pada: 

 

  

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Journal title

CURRENT : Jurnal Kajian Akuntansi dan Bisnis Terkini

Initials

CURRENT

Frequency

3 issues per year (Maret, Juli, November)

DOI

https://doi.org/10.31258/jc

ISSN

E-ISSN 2721-1819, P-ISSN 2721-2416

Acreditation

 Sinta 3 ( SK : 10/C/C3/DT.05.00/2025)

Editor-in-chief

Dr.Yesi Mutia Basri,SE.,M.Si.,Ak.,CA

Publisher

 Universitas Riau

Contact

082388051999

Vol 6 No 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini

Diterbitkan: November 20, 2025

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

483-494 Natal Manihuruk, Poppy Nurmayanti M, Nanda Fito Mela
43

THE ROLE OF ACCRUAL ACCOUNTING AND TRANSPARENCY IN ECONOMIC SUSTAINABILITY

495-506 Andi Nur Ram Shafira, Andi Chairil Furqan, Selmita Paranoan
42

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

507-517 Henry Gunawan
22

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

518-525 Meilda Wiguna, Hardi, Eka Hariyani, Ulfa Afifah
47

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

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

526-537 Rendy Prasetiyo, Dea Annisa
61

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

538-558 Ratih Dewi Titisari Haryana, Gusti Dian Prayogi
23

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

559-571 Oloan Sembiring, Fahrul Riza
22

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

572-595 Maria Selvi Moron, Wisnu Yuwono, Erilia Kesumahati
40

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

596-606 Anisah Fadhilah, Rahma Masdar, Andi Chairil Furqan, Masruddin
28

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

607-620 Pradita Dien Ayu Putri Zamil, Evi Ekawati, Is Susanto
24

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

621-637 Rizqi Annisa, Wahyudin Nor
10

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

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

638-655 SHADIQIN NAWARA, Yesi Mutia Basri, Alfiati Silfi
27

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

656-673 Arif Santoso, Ratri Kurniasari, Riskon Ginting, Adilah Permananingrum, Husnil Barry
22

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

674-682 Ayu Lestari, Sri Ningsih
46

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 ?

683-700 Ade Rosadi Alwi, Herlina Lusmeida
11

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

701-715 Abdul Hakim Mukhtar, Muhammad Din, Rahayu Indriasari, Erwinsyah
22

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

716-730 Nurabiah Nurabiah, Herlina Pusparini, Bambang, Nur Fitriyah
11

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

731-745 Anisa Rahman, Abdul Rohman
6

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

746-764 Emrinaldi Nur DP, Ruhul Fitrios
11

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

765-776 Cahya Nurbaity, Arumge Zarefar, M Rasuli
9
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