Diterbitkan: Maret 1, 2026

Articles

ENVIRONMENTAL PERFORMANCE AS A MEDIATOR BETWEEN CHIEF EXECUTIVE OFFICER CHARACTERISTICS AND FINANCIAL PERFORMANCE

10.31258/current.7.1.1-14
1-14 Salsa Shabrina Ramadianti, Romli Romli
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32

PENGARUH PENGUNGKAPAN EMISI GAS RUMAH KACA DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

10.31258/current.7.1.15-32
15-32 Delisa Lestasi, Baihaqi Baihaqi
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39

ENHANCING FISCAL TRANSPARENCY AND ACCOUNTABILITY THROUGH IPSAS IN TIMOR-LESTE

10.31258/current.7.1.33-46
33-46 Brandolinda Estela dos Santos Maia, Nanda Ayu Wijayanti
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28

PENGARUH FOMO DAN BIAS EMOSIONAL TERHADAP NIAT INVESTASI SAHAM GENERASI Z PADA MAHASISWA AKUNTANSI UNTAD

10.31258/current.7.1.47-61
47-61 Muhammad Zaidan, Sugianto Sugianto, Abdul Kahar, Muhammad Ilham Pakawaru
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46

Efektivitas Proses Audit Di Era Masyarakat 5.0

10.31258/current.7.1.62-76
62-76 Azkia Hariyani, M. Adrian Muluk
PDF (English)
28

ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INNOVATION, AND ENVIRONMENTAL PERFORMANCE IN BATIK MSMES

10.31258/current.7.1.77-92
77-92 Cahyaning Fitri Wulan Utami, Marita Kusuma Wardani
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26

Peran Pengendalian Internal dalam Mewujudkan Keberlanjutan Keuangan Pemerintah Daerah di Indonesia

10.31258/current.7.1.93-106
93-106 Grayesta Paundanan, Tenripada Tenripada, Latifah Sukmawati Yunia, Andi Chairil Furqan, Fajar Gilang Yudistira
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42

KEY DETERMINANTS DRIVING AUDITEE SATISFACTION-TECHNICAL AUDIT DOMINANCE AND RESPONSIVENESS BACKFIRE IN MALUKU

10.31258/current.7.1.107-121
107-121 Theophilia Fina Febrione Leiwakabessy, Trisna Sary Lewaru, Dwi Kriswantini, Hempry Putuhena, M Rifkhi Fauzan
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29

MONEY ATTITUDE AND FINANCIAL BEHAVIOR TO SUPPORT THE FINANCIAL WELL-BEING OF SMES IN WEST SUMATRA

10.31258/current.7.1.122-136
122-136 Fivi Anggraini, Nengsih Sri Wahyuni, Yunilma, Nurhuda
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15

The Effect of Strategic Planning and Green Finance on BUMDes Sustainability Performance with Human Resource Competence and Innovation Capability as Moderating Variables.

10.31258/current.7.1.137-153
137-153 Reza Septiana Saputri, Yesi Mutia Basri
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19

HOW CORPORATE GOVERNANCE AND FINANCIAL POLICY SHAPE FIRM VALUE

10.31258/current.7.1.171-182
171-182 Helis Safitri Purwanti Ningsih, Enni Savitri, Meilda Wiguna
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24

DO POLITICAL CONNECTIONS MODERATE GOVERNANCE EFFECTS ON FIRM VALUE?

10.31258/current.7.1.157-170
154-170 Wales Heriadi, Kamaliah Kamaliah, Vera Oktari
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34

MANAGEMENT CONTROL SYSTEMS IN ESG-BASED GOVERNANCE: MAPPING RESEARCH STREAMS AND FUTURE DIRECTIONS.

10.31258/current.7.1.183-197
183-197 Halimahtussakdiah Halimahtussakdiah, Eny Wahyuningsih
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19

GREEN HUMAN RESOURCE MANAGEMENT, SUSTAINABILITY, AND COMPETITIVE PERFORMANCE IN LQ45 FIRMS

10.31258/current.7.1.198-214
198-214 Karsam Karsam
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26

Pengaruh Efektivitas Pemerintah dan Transparansi Anggaran Terhadap Pencapaian SDG 8

10.31258/current.7.1.215-228
215-228 Moh. Rafli, Rahma Masdar, Andi Chairil Furqan, Muhammad Ilham Pakawaru
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19

APAKAH PERTUMBUHAN PERUSAHAAN MEMODERASI PRAKTIK KEBERLANJUTAN, KEPEMILIKAN INSTITUSIONAL, DAN KESULITAN KEUANGAN AKIBAT PENGHINDARAN PAJAK PERUSAHAAN?

10.31258/current.7.1.229-244
229-244 Abela Putri Anasyah; Badingatus Solikhah
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20

WHEN GOVERNANCE MATTERS: HOW GOOD CORPORATE GOVERNANCE CONDITIONS FINANCIAL DISTRESS IN INDONESIAN BANKS

10.31258/current.7.1.245-259
245-259 Novita Indrawati, Edfan Darlis, Hariadi Yasni
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20

AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS

10.31258/current.7.1.257-270
257-270 Adrian Handa, Andreas Andreas
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35

PREVENTING FRAUD IN LOCAL GOVERNMENT: THE MODERATING ROLE OF INTERNAL CONTROL

10.31258/current.7.1.271-291
271-291 Bangkit Aknico Priyangga, Vince Ratnawati, Taufeni Taufik
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21

EXPLAINING EARNINGS MANAGEMENT THROUGH DIGITAL LITERACY, ESG, AND MANAGEMENT DEMOGRAPHICS

10.31258/current.7.1.292-312
292-312 Putri Nabila Musfi
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21