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Yesi Mutia Basri
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Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Published by Universitas Riau
ISSN : 27212416     EISSN : 27211819     DOI : -
Core Subject : Economy, Humanities, Social,
Humanities Economics, Econometrics & Finance Social Sciences
Jurnal Current diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Riau secara berkala 3 (tiga) kali dalam setahun yaitu bulan Maret, Juli dan November. Jurnal Current 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 Jurnal Current dilakukan setelah melalui proses peer review. Jurnal Current 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini" : 15 Documents clear
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 Warni, Anggi Risma; Darlis, Edfan; Al Azhar A
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.272-285

Abstract

This study aims to analyze the influence of human resource competence, budget goal clarity, and reporting systems on government agency performance accountability. The research was conducted within Regional Apparatus Organizations (OPD) in Rokan Hulu Regency. A quantitative approach was employed using surveys and questionnaires distributed to 225 respondents consisting of financial officers and relevant staff from 45 OPD. The findings reveal that human resource competence, budget goal clarity, and reporting systems each have a significant positive impact on the performance accountability of government agencies. These results highlight the importance of strengthening staff competence, ensuring clear and measurable budget targets, and developing transparent reporting mechanisms to enhance accountability practices. The study contributes theoretically by providing empirical evidence that integrates resource-based and system theories in the context of local government performance. Practically, the findings offer insights for policymakers and regional leaders to design more effective capacity-building programs, budget planning, and performance reporting systems to support sustainable improvements in public accountability.
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 Gusharita, Ulpa; Ratnawati, Vince; Zarefar, Arumega
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.364-381

Abstract

The purpose of this study is to analyze the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak, and to examine the role of tax havens country in strengthening the effect of capital intensity, thin capitalization, and harga transfer on penghindaran pajak. Method is the sufficient information This research approach consists of quantitative and qualitative approaches. The data analysis technique used in this research is multiple linear regression. The sampling technique used was purposive sampling with a sample size of 105 companies, namely multinational companies listed on the IDX in 2016-2022 and selected based on predetermined criteria. Based on the analysis and findings in this study are Capital intensity, thin capitalization, Harga transfer, has an effect on penghindaran pajak and Tax havens country moderates the effect of Capital Intensity, thin capitalization and harga transfer on Penghindaran pajak.
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 Hikmah, Aifa Izzwatul; Zuraidah, Zuraidah
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.839-852

Abstract

This study aims to examine the effects of sales growth, profitability, and leverage on tax avoidance strategies, with firm size tested as a moderating variable. Using a sample of 18 real estate and property companies listed on the Indonesia Stock Exchange from 2019 to 2023, the study employs multiple regression and moderated regression analysis (MRA). The results show that profitability has a significant positive effect on tax avoidance, while leverage and sales growth do not have significant effects. Furthermore, firm size does not moderate the relationship between leverage, profitability, or sales growth and tax avoidance. This study contributes to the existing literature by providing sector-specific evidence and by highlighting the limited role of firm size as a moderating factor. The findings offer practical insights for companies in managing their tax strategies more effectively to ensure both tax savings and compliance with applicable regulations.
KECENDERUNGAN WAJIB PAJAK ORANG PRIBADI UNTUK MELAKUKAN TAX EVASION: PERSPEKTIF ANALISIS MULTINOMIAL Yulianti, Nur Wachidah; Afifka, Fina
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.404-416

Abstract

Tax is one of the sources of state revenues that can be used for development and public services. However, the occurrence of tax evasion cases, which still frequently happen, can hinder tax revenue and its realization. Based on this, the research aims to identify the factors that may influence the tendency of Individual Taxpayers (WPOP) to engage in tax evasion. The respondents in this research are individual taxpayers. The number of individual taxpayers sampled in this research is 116. The method used for sample determination is convenience sampling, while the method for data processing is multinomial logistic regression analysis. The results of the multinomial logistic regression indicate that the variables love of money and materialism do not significantly influence the tendency of Individual Taxpayers to commit tax evasion. In contrast, the variables rational attitude and financial condition have a significant impact on the tendency of Individual Taxpayers to engage in tax evasion.
PEREMPUAN DI DIREKSI, KEBANGSAAN, DAN KAPABILITAS: MAMPUKAH KOMITE AUDIT MEMBATASI AKUNTANSI KREATIF? FEMALE DIRECTORS, NATIONALITY, AND CAPABILITY: CAN AUDIT COMMITTEES CURB CREATIVE ACCOUNTING? Riyan Hidayat; Nurmayanti, Poppy; Nasir, Azwir
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.853-870

Abstract

Creative accounting often used by managers to deceive financial statement users for personal gain, poses a threat to transparency and accountability. This study investigates the role of corporate governance in mitigating such practices, focusing on the influence of female board members, directors' nationality, and directors' capabilities, with the audit committee as a moderating variable. Using data from Indonesian manufacturing companies during 2019–2022, multiple linear regression and Moderated Regression Analysis (MRA) were employed. The findings reveal that the presence of female directors and the capabilities of board members significantly affect the level of creative accounting, while nationality does not. Furthermore, the audit committee does not moderate the relationship between female directors and creative accounting. Practically, these findings underscore the importance of enhancing gender diversity and leadership competence to reduce manipulative accounting behavior. Theoretically, this study contributes to the body of knowledge on corporate governance and financial reporting integrity. From a policy perspective, the results offer valuable insights for regulators and investors in promoting more transparent and accountable corporate financial disclosures.
MENUJU UMKM BERKELANJUTAN: INTEGRASI DIGITALISASI AKUNTANSI, KOMPETENSI SDM, DAN PENGELOLAAN KEUANGAN: TOWARDS SUSTAINABLE MSMES: INTEGRATING ACCOUNTING DIGITALIZATION, HUMAN RESOURCE COMPETENCE, AND FINANCIAL MANAGEMENT Aulia, Yesi Rahma; Rizki, Novia
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.417-431

Abstract

This study investigates the influence of accounting digitalization, human resource (HR) competence, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs). Using a quantitative approach, data were collected through purposive sampling involving 126 MSMEs across five cities and districts on Lombok Island, Indonesia. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that accounting digitalization, HR competence, and financial management each have a significant and positive impact on MSME sustainability. These results highlight the importance of digital integration, strategic HR development, and sound financial practices as essential components in ensuring business resilience and long-term viability. The study contributes to the growing body of research on MSME sustainability and offers practical insights for policy makers, business practitioners, and development agencies seeking to foster sustainable entrepreneurship in emerging markets.
TATA KELOLA SYARIAH DAN KINERJA KEUANGAN BANK SYARIAH DI INDONESIA: SHARIA GOVERNANCE AND FINANCIAL PERFORMANCE OF ISLAMIC BANKS IN INDONESIA Paramitha, Tantri; Anugerah, Rita; Indrawati, Novita
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.351-363

Abstract

This study aims to analyze the impact of Sharia governance on the financial performance of Islamic commercial banks registered with the Financial Services Authority (OJK) during the 2021–2023 period. The background of this research lies in the high Non-Performing Financing (NPF) ratios observed in several Islamic banks, which indicate weaknesses in both financial performance and governance implementation. Sharia governance is measured using four variables: the Board of Directors, the Board of Commissioners, the Sharia Supervisory Board (DPS), and the effectiveness of internal audits. Financial performance is assessed using three indicators: Non-Performing Financing (NPF), Return on Assets (ROA), and Return on Equity (ROE). This study employs a quantitative approach using secondary data obtained from annual reports of Islamic banks, and the data analysis is conducted using SPSS software. The results show that all components of Sharia governance have a positive and significant effect on financial performance. This study contributes to a deeper understanding of the importance of effective Sharia governance in enhancing financial performance and building stakeholder trust in the Islamic banking sector.
E-COMMERCE, ACCOUNTING INFORMATION SYSTEMS, FINANCIAL LITERACY AND ACCOUNTING KNOWLEDGE: KEY DRIVERS OF MSME SUCCESS IN MALANG CITY Khalimatus Sa'Diyyah; Yuliati, Yuliati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.286-300

Abstract

This study aims to analyse the effect of e-commerce, accounting information systems, financial literacy, and accounting knowledge on the efficiency and effectiveness of MSME performance in Malang City. The present study employed a quantitative approach in its research methodology, which entailed the administration of questionnaires to 98 respondents as a means of data collection.. The present study employed data analysis techniques utilizing SPSS software, which is a statistical software program. The results show that the efficiency and effectiveness of MSME performance in Malang City are significantly influenced by the use of e-commerce and the application of accounting information systems. Meanwhile, financial literacy and accounting knowledge do not have a significant impact on MSME performance in terms of efficiency and effectiveness. These findings confirm the importance of digital technology adoption and structured financial information management to support business sustainability and development in this digital era.
DETERMINAN PENCEGAHAN FRAUD PADA PENGELOLAAN DANA DESA DENGAN MORALITAS SEBAGAI MODERASI: DETERMINANTS OF FRAUD PREVENTION IN VILLAGE FUND MANAGEMENT WITH MORALITY AS MODERATION Muslim, Ego; Taufik, Taufeni; Azlina, Nur
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.316-334

Abstract

This study aims to analyze the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention in village fund management, with morality as a moderating variable, within the village governments of Kampar Regency. Employing a quantitative approach, the study collected primary data through questionnaires. The population comprised all 242 villages in Kampar Regency, and the sampling technique used was a census (saturation) method. A total of 726 respondents were selected based on predetermined criteria. Data processing was performed using SPSS version 27, and Moderated Regression Analysis (MRA) with interaction tests was applied for data analysis. The results indicates that apparatus competence and internal control systems have a significant effect on fraud prevention in village fund management, whereas the whistleblowing system does not show a significant effect. Furthermore, morality moderates the influence of apparatus competence, internal control systems, and whistleblowing systems on fraud prevention. These findings provide practical guidance for village governments to enhance training, transparency, and ethical culture, thereby minimizing the risk of fraud. The implementation of these measures is expected to foster more accountable and integrated governance of village funds.
MENGUNGKAP PERAN KARAKTERISTIK INTERNAL PERUSAHAAN DALAM PENGGUNAAN NEGARA SURGA PAJAK: EXPLORING THE ROLE OF INTERNAL FIRM CHARACTERISTICS IN TAX HAVEN UTILIZATION Aprilia, Sabrina Dwi; Amelia, Yessica; Permana, Ngadi
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 2 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.2.282-403

Abstract

The use of tax havens remains a critical issue in international taxation, posing challenges to the effectiveness of national revenue collection. This study aims to investigate the effects of intangible assets, multinationality, thin capitalization, transfer pricing, capital intensity, and firm size on the likelihood of utilizing tax havens. Based on 126 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023, the study employs a quantitative approach using multiple linear regression analysis, supported by classical assumption testing, t-tests, F-tests, and R² analysis. The empirical results reveal that multinationality, capital intensity, and firm size have a significant positive influence on tax haven utilization, while thin capitalization shows a significant negative effect. In contrast, intangible assets and transfer pricing are found to have no significant effect. Collectively, all independent variables significantly affect tax haven utilization. These findings suggest that tax haven usage is driven by a complex interplay of internal firm characteristics rather than any single factor. This study contributes to the literature on international tax planning and provides practical implications for regulators to strengthen risk-based fiscal supervision and mitigate aggressive tax strategies.

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